Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Each of the following payments in respect of a superannuation interest of a party to a de facto relationship is a splittable payment :
(a) a payment to the party;
(b) a payment to another person for the benefit of the party;
(c) a payment to the legal personal representative of the party, after the death of the party;
(d) a payment to a reversionary beneficiary, after the death of the party;
(e) a payment to the legal personal representative of a reversionary beneficiary covered by paragraph (d), after the death of the reversionary beneficiary.
(2) A payment is not a splittable payment if it is prescribed by the regulations for the purposes of this subsection. The regulations may prescribe a payment either:
(a) generally (that is, for the purposes of all payment splits in respect of a superannuation interest); or
(b) only for the purposes of applying this Part to a particular payment split in respect of a superannuation interest.
(3) If a payment is made to another person for the benefit of 2 or more persons who include the party to the de facto relationship, then the payment is nevertheless a splittable payment, to the extent to which it is paid for the benefit of the party.