Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) In the circumstances specified in the regulations, treat a superannuation interest as two or more superannuation interests in the way specified in the regulations.
(2) In the circumstances specified in the regulations, treat 2 or more superannuation interests as one superannuation interest in the way specified in the regulations.
(3) Regulations for the purposes of this section may specify a way of treating a * superannuation interest in relation to one or more of the following aspects of the interest:
(a) the * tax free component (and the * contributions segment and * crystallised segment relating to that component);
(b) the * taxable component;
(c) the * element taxed in the fund of the taxable component;
(d) the * element untaxed in the fund of the taxable component.
(4) Regulations for the purposes of subsection (1) may specify a way of allocating an amount relating to a * superannuation interest treated as two or more superannuation interests in accordance with those regulations to those interests.
(5) Subsections (3) and (4) do not limit the regulations that may be made for the purposes of this section.