(1) A separation declaration is a written declaration that complies with this section, and may be included in the superannuation agreement to which it relates.
(2) The declaration must be signed by at least one of the parties to the de facto relationship. For this purpose, if a party has died the party's legal personal representative may sign the declaration.
(3) If section 90YV applies to the declaration, then the declaration must state that:
(a) the parties lived in a de facto relationship; and
(b) the parties separated and thereafter lived separately and apart for a continuous period of at least 12 months immediately before the declaration time; and
(c) in the opinion of the party (or parties) making the declaration, there is no reasonable likelihood of cohabitation being resumed.
(4) If section 90YV does not apply to the declaration, then the declaration must state that the parties lived in a de facto relationship, but are separated, at the declaration time.
(5) If either or both of the parties to the de facto relationship have died, then the declaration must state:
(a) if section 90YV applies to the declaration--that:
(i) the parties lived in a de facto relationship; but
(ii) at the most recent time when both parties were alive, the parties were separated and had lived separately and apart for a continuous period of at least 12 months immediately before that time; or
(b) if section 90YV does not apply to the declaration--that the parties:
(i) lived in a de facto relationship; but
(ii) were separated at the most recent time when both parties were alive.
Subsections (3) and (4) have effect subject to this subsection.
(6) For the purposes of subsection (3) and paragraph (5)(a), the parties to the de facto relationship can have separated and be living separately and apart even if:
(a) their cohabitation was brought to an end by the action or conduct of one only of them; or
(b) they have continued to reside in the same residence; or
(c) either of them has rendered some household services to the other.
(7) For the purposes of subsection (3) and paragraph (5)(a), if, after the parties to the de facto relationship separated, they resumed cohabitation on one occasion but, within a period of 3 months after the resumption of cohabitation, they again separated and thereafter lived separately and apart up to the relevant time referred to in paragraph (3)(b) or (5)(a):
(a) the periods of living separately and apart before and after the period of cohabitation may be aggregated as if they were one continuous period; but
(b) the period of cohabitation shall not be taken to be part of the period of living separately and apart.