Section 90YG — Family Law Act 1975: Splittable payments

(1) Each of the following payments in respect of a superannuation interest of a party to a de facto relationship is a splittable payment: (a) a payment to the party; (b) a payment to another person for the benefit of the party; (c) a payment to the legal personal representative of the party, after the death of the party; (d) a payment to a reversionary beneficiary, after the death of the party; (e) a payment to the legal personal representative of a reversionary beneficiary covered by paragraph (d), after the death of the reversionary beneficiary. (2) A payment is not a splittable payment if it is prescribed by the regulations for the purposes of this subsection. The regulations may prescribe a payment either: (a) generally (that is, for the purposes of all payment splits in respect of a superannuation interest); or (b) only for the purposes of applying this Part to a particular payment split in respect of a superannuation interest. (3) If a payment is made to another person for the benefit of 2 or more persons who include the party to the de facto relationship, then the payment is nevertheless a splittable payment, to the extent to which it is paid for the benefit of the party.