SUPERANNUATION (FAMILY LAW — SUPERANNUATION ACT 1976) ORDERS 2004 2004 No. 86 - REG 2.02 Employer contributions amount

Commonwealth Numbered Regulations

[Index] [Table] [Search] [Search this Regulation] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

SUPERANNUATION (FAMILY LAW — SUPERANNUATION ACT 1976) ORDERS 2004 2004 No. 86 - REG 2.02

Employer contributions amount

(1): For the definition of employer contributions amount in section 146MA of the Act, the employer contributions amount in relation to a member spouse is determined in accordance with this section.

(2): If:

(a): the member spouse is, or has been at any time, an eligible employee; and

(b) the original interest in relation to the member spouse arises from the member spouse being, or having been, an eligible employee;
the employer contributions amount is determined as follows:

Step 1	Identify the amount of the lump sum that would be payable to the member spouse if benefits had become payable to the member spouse at the operative time.
Step 2	Identify the component of the lump sum that would relate to accumulated employer contributions (if any). The component is the employer contributions amount.

AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback