The Family Law Amendment (De Facto Financial Matters and
Other Measures) Act 2008 has introduced changes to
superannuation splitting arrangements under family law.
Under the Bill, superannuation splitting arrangements can now be
formed between the parties of a de facto relationship, in addition
to the parties to a marriage.
De facto relationship is expanded to include couples of the same
The Bill introduces a new definition of 'de facto
relationship' into the Family Law Act 1975, which will
apply to superannuation splitting arrangements under family
The changes in the Act to superannuation splitting arrangements
will result in trustees receiving more superannuation payment
notices from a member's former spouse to split the member's
It needs to be noted that there has been no referral of powers
by South Australia or Western Australia and so the changes do not
apply in these states.
Disclosure documentation, if any, relating to superannuation
splitting arrangements may need to be reviewed.
Phillips Fox has changed its name to DLA Phillips Fox
because the firm entered into an exclusive alliance with DLA Piper,
one of the largest legal services organisations in the world. We
will retain our offices in every major commercial centre in
Australia and New Zealand, with no operational change to your
relationship with the firm. DLA Phillips Fox can now take your
business one step further − by connecting you to a global
network of legal experience, talent and knowledge.
This publication is intended as a first point of reference
and should not be relied on as a substitute for professional
advice. Specialist legal advice should always be sought in relation
to any particular circumstances and no liability will be accepted
for any losses incurred by those relying solely on this
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If you are doing a Will, or you are the executor of a deceased estate, consider what taxes and duties could be payable.
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