Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) For paragraph 1017D(5)(g) of the Act, this regulation applies if:
(a) an interest in a superannuation product is subject to a base amount payment split; and
(b) the interest is not a percentage - only interest; and
(c) the interest is in the growth phase; and
(d) none of the following has occurred under Part 7A of the SIS Regulations:
(i) a new membership interest has been created for the non - member spouse in relation to the payment split;
(ii) the transferable benefits of the non - member spouse have been transferred or rolled out of the superannuation fund;
(iii) the amount to which the non - member spouse is entitled under the payment split has been paid, as a lump sum, to the non - member spouse.
(2) This regulation also applies if:
(a) an interest in an RSA is subject to a base amount payment split; and
(b) the interest is in the growth phase; and
(c) none of the following has occurred under Part 4A of the RSA Regulations:
(i) a new RSA has been opened for the non - member spouse;
(ii) the transferable benefits of the non - member spouse have been transferred or rolled out of the RSA;
(iii) the amount to which the non - member spouse is entitled under the payment split has been paid, as a lump sum, to the non - member spouse.
(3) The periodic statement for the member spouse and the non - member spouse must include the following information:
(a) the value of the adjusted base amount applicable to the non - member spouse at the end of the reporting period;
(b) the amount of the adjustment in the reporting period;
(c) the method used to calculate the adjustment, including the applicable interest rate required under section 76 of the Family Law (Superannuation) Regulations 2025 .