Issued by authority of the Attorney-General
in compliance with section 15J of the Legislation Act 2003
The Family Law (Superannuation) Regulations 2025 (2025 Regulations) give effect to the distribution of superannuation interests under Parts VIIIB and VIIIC of the Family Law Act 1975 (Family Law Act).
The 2025 Regulations provide ‘default’ methods and factors for determining the gross value of a superannuation interest. Where those default methods and factors are not appropriate, subsections 62(1) and 70(1) of the 2025 Regulations authorise the Attorney-General to approve, in writing, methods or factors for determining the gross value of superannuation interests in a particular superannuation plan.
For a superannuation interest whose gross value is calculated using methods or factors approved by the Attorney-General under subsections 62(1) and 70(1) of the 2025 Regulations, subsection 79(1) of the 2025 Regulations authorises the Attorney-General to approve, in writing, a transition factor, or one or more methods for determining the transition factor, for the purpose of calculating the non‑member spouse’s entitlement in respect of a family law superannuation payment split.
The Family Law (Superannuation) (Methods and Factors for Valuing Particular Superannuation Interests) Approval 2025 (2025 Approval Instrument) replaces the Family Law (Superannuation) (Methods and Factors for Valuing Particular Superannuation Interests) Approval 2003 (2003 Approval Instrument).
The 2025 Approval Instrument sets out the methods and factors approved by the Attorney-General for the purpose of determining the gross value of a superannuation interest in particular superannuation plans. The 2025 Approval Instrument preserves the methods and factors in the 2003 Approval Instrument in its entirety, and sets out a framework for the approval of ‘transition factors’, in these superannuation plans to ensure the approved methods and factors continue to operate effectively after the commencement of the 2025 Regulations and to ensure consistent and equitable outcomes for all parties who are subject to family law superannuation splitting arrangements.
As permitted by section 14 of the Legislation Act 2003 (Legislation Act), the 2025 Approval Instrument makes provision in relation to matters by incorporating the 2001 Regulations in force on 31 March 2025, which is the day prior to their repeal, upon the commencement of the FLS Regulations.
Subsection 2(1) of the Acts Interpretation Act 1901 (Acts Interpretation Act) applies the Acts Interpretation Act to all Acts, subject to a contrary intention (see subsection 2(2)). Paragraph 13(1)(a) of the Legislation Act provides that, unless the contrary intention appears, the Acts Interpretation Act applies to any instrument as if it were an Act, and as if each provision of the instrument were a section of an Act. Paragraph 10(b) and (c) of the Acts Interpretation Act provides that where an Act contains a reference to another Act or a provision of another Act, then where that other Act or provision has been repealed and re‑enacted, a reference to the repealed Act or provision is taken to be a reference to the re-enacted Act or provision.
These provisions would ordinarily apply so as a reference within the 2025 Approval Instrument to the 2001 Regulations is to be treated as a reference to the 2025 Regulations, once the 2001 Regulations have been repealed and remade on 1 April 2025.
However, section 7 of the 2025 Approval Instrument sets out a contrary intention to paragraph 13(1)(a) of the Legislation Act and to paragraph 10(b) and (c) of the Acts Interpretation Act. It makes clear that a reference to the 2001 Regulations in the 2025 Approval Instrument is taken to be a reference to the Family Law (Superannuation) Regulations 2001 (2001 Regulations) as in force on 31 March 2025. The reference will continue to operate in this way following the commencement of the 2025 Regulations, which will repeal and replace the 2001 Regulations on 1 April 2025.
The 2025 Approval Instrument also incorporates Commonwealth legislation, state legislation, and other documents, by reference. Commonwealth legislation can be accessed via the Federal Register of Legislation, located at https://www.legislation.gov.au/. The state legislation and other documents that are incorporated, and details on how to access them, are set out in the table below. These details are current as at the making of this instrument.
Title of legislation or document | Access details | |
New South Wales |
| |
Constitution Act 1902 (NSW) | Online Hardcopy Address: Level 2, 32 Martin Place, Sydney, NSW, 2000 Website: https://legislationnsw.timg.com Telephone: 02 9210 5920 Email: NSWLegislation@timg.com | |
Elections Act 1912 (NSW) | ||
Local Government and Other Authorities (Superannuation) Act 1927 (NSW) | ||
Local Government Superannuation Scheme - The Trust Deed dated 30 June 1997, entered into by the Treasurer of New South Wales and LGSS Pty Limited | Vision Super Website: www.visionsuper.com.au Postal address: PO Box 18041, Collins Street East, VIC, 8003 Telephone: 1300 300 820 | |
Parliamentary Contributory Superannuation Act 1971 (NSW) | Online Hardcopy Address: Level 2, 32 Martin Place, Sydney, NSW, 2000 Website: https://legislationnsw.timg.com Telephone: 02 9210 5920 Email: NSWLegislation@timg.com | |
Police Association Employees (Superannuation) Act 1969 (NSW) | ||
Police Regulation (Superannuation) Act 1906 (NSW) | ||
Police Superannuation Regulation 2005 (NSW) | ||
State Authorities Non‑contributory Superannuation Act 1987 (NSW) | Online Hardcopy Address: Level 2, 32 Martin Place, Sydney, NSW, 2000 | |
State Authorities Non‑contributory Superannuation Regulation 2005 (NSW) | ||
State Authorities Superannuation (Closed Local Government Schemes Transfer) (Savings and Transitional) Regulation 1990 (NSW) | ||
State Authorities Superannuation Act 1987 (NSW) | ||
State Authorities Superannuation (State Public Service Superannuation Scheme Transfer) (Savings and Transitional) Regulation 1989 (NSW) | ||
Superannuation Act 1916 (NSW) | ||
Victoria |
| |
Attorney-General and Solicitor-General Act 1972 (VIC) | Online Website: https://www.legislation.vic.gov.au Hardcopy LitSupport (TIMG) - supplier of hard copy Victorian Legislation Address: Level 10, 575 Bourke Street Melbourne, VIC, 3000 Website: https://legislationvic.timg.com/ | |
Constitution Act 1975 (VIC) | ||
County Court Act 1958 (VIC) | ||
Emergency Services Superannuation Act 1986 (VIC) | ||
Parliamentary Salaries and Superannuation Act 1968 (VIC) | ||
Public Prosecutions Act 1994 (VIC) | ||
Public Sector Management Act 1992 (VIC) | ||
Public Sector Management and Employment Act 1998 (VIC) | ||
State Superannuation Act 1988 (VIC) | ||
State Employees Retirement Benefits Act 1979 (VIC) | ||
Superannuation Benefits Act 1977 (VIC) | ||
Superannuation (Portability) Act 1989 (VIC) | ||
Supreme Court Act 1986 (VIC) | ||
Transport Superannuation Act 1989 (VIC) | ||
Queensland |
| |
Local Government Act 1993 (QLD) | Online Hardcopy Address: Level 1, 145 Eagle Street, Brisbane, QLD, 4000 | |
Superannuation (State Public Sector) Act 1990 (QLD) | ||
Superannuation (State Public Sector) Scheme – Trust Deed governing the Scheme | Australian Retirement Trust (ART) Website: www.australianretirementtrust.com.au/ | |
Local Government Superannuation Scheme - Trust Deed made on 23 June 1998 by the Queensland Local Government Superannuation Board | Brighter Super Website: www.brightersuper.com.au Postal address: GPO Box 264, Brisbane, QLD, 4001 Telephone: 1800 444 396 | |
Western Australia |
| |
State Superannuation Act 2000 (WA) | Online Hardcopy Address: 4/109 St Georges Terrace, Perth, WA, 6000 | |
State Superannuation Regulations 2001 (WA) | ||
South Australia |
| |
Judges' Pensions Act 1971(SA) | Online Hardcopy Website: https://shop.service.sa.gov.au/ | |
Local Government Act 1999 (SA) | ||
Local Government (Superannuation Scheme) Amendment Act 2008 | ||
Parliamentary Superannuation Act 1974 (SA) | ||
Police Pensions Act 1971 (SA) | ||
Police Superannuation Act 1990 (SA) | ||
Superannuation Act 1988 (SA) | ||
SA Local Government Superannuation Scheme - The trust deed for SA Local Government Superannuation Scheme Trust deed means the declaration of trust dated 8 February 1988, made by Host‑Plus Pty Ltd, as amended and in force on 29 April 2022 | HostPlus Website: https://hostplus.com.au/ | |
Other superannuation plans |
| |
Construction and Building Unions Superannuation Fund (previously called Energy Industries Superannuation Scheme) - Trust Deed dated 29 May 1984, entered into by United Super Pty Ltd, as in force on 12 May 2023 | Construction and Building Unions Superannuation Fund (CBUS) Website: https://www.cbussuper.com.au/ | |
Ford Employees Superannuation Fund - Deed dated 29 December 1941 | Mercer Super Trust Website: www.mercersuper.com.au | |
Ford Employees Superannuation Fund - Deed dated 21 April 1999 | ||
Ford Management Retirement Plan -Trust Deed dated 1 January 1989 | ||
GlaxoSmithKline Superannuation Fund - Deed dated 3 November 1966 | Mercer Super Trust Website: www.mercersuper.com.au | |
GlaxoSmithKline Superannuation Fund - Deed dated 17 April 2001 | ||
Hanson Australia Pty Limited - Principal Deed - Trust Deed dated 1 October 1987 | Australian Retirement Trust (ART) Website: www.australianretirementtrust.com.au/ | |
Hanson Australia Pty Limited – Secondary Deed - Deed dated 29 June 2004 between Sunsuper Pty Ltd and Hanson Australia Pty Limited | ||
The RACV Superannuation Fund - Deed dated 1 March 1962 | Royal Automobile Club Victoria (RACV) Website: www.racv.com.au/ | |
UniSuper superannuation fund - UniSuper Consolidated Trust Deed dated 8 November 2002
| UniSuper Superannuation Fund Website: www.unisuper.com.au/ | |
Victorian Racing Industry Superannuation Fund - Trust Deed governing the Victorian Racing Industry Superannuation Fund, as in force on 27 February 2003 | AMP Superannuation Website: https://www.amp.com.au/superannuation | |
Victorian Racing Industry Superannuation Fund - Trust Deed dated 29 April 1964 | ||
Woodside Superannuation Fund - Woodside Superannuation Fund Trust Deed as in force at 30 October 2001 | Mercer Super Trust Website: www.mercersuper.com.au | |
Woodside Superannuation Fund - Trust Deed dated 30 July 197 | ||
Woolworths Group Superannuation Scheme - Trust Deed dated 12 March 1970 establishing the Woolworths Group Superannuation Scheme, as amended and in force on the commencement of this Part | Woolworths Group Postal Address: PO Box 8000, Baulkham Hills, NSW, 2153 | |
In accordance with table item 6 in section 11 of the Legislation (Exemptions and Other Matters) Regulation 2015, the 2025 Approval Instrument is not subject to sunsetting, as it is an instrument (other than a regulation) relating to superannuation.
The 2025 Approval Instrument will replace the 2003 Approval Instrument, and will operate to preserve the operation of the 2003 Approval Instrument.
In accordance with section 17 of the Legislation Act, trustees of relevant superannuation plans were notified that the instrument would be remade, and that there would be no practical effect on the valuations of superannuation interests produced under the instrument. The methods and factors in the 2025 Approval Instrument replicate the methods and factors in the 2003 Approval Instrument, which were proposed by the trustees and approved by the Minister. On that basis, more detailed consultation was not undertaken with relevant trustees.
Trustees were consulted more broadly in the process of developing the 2025 Regulations which concerns the same subject matter and prompted the making of the 2025 Approval Instrument. Trustees were consulted through the release of exposure draft regulations of the 2025 Regulations for public consultation from 14 March 2024 to 26 April 2024. Feedback was received from superannuation trustees, family law practitioners, superannuation actuaries (including the Australian Government Actuary), financial professionals and accountants, and superannuation industry peak bodies.
The Department of Finance, as trustee of the Parliamentary Contributory Superannuation Scheme (PCSS), was consulted regarding the application provisions in the 2025 Approval Instrument that relate to the PCSS, to ensure the 2025 Approval Instrument operates effectively in relation to superannuation interests in that scheme.
The Office of Impact Analysis has determined that detailed analysis is not required under the Australian Government's Policy Impact Analysis Framework (OIA25-09227).
The instrument is a legislative instrument for the purposes of the Legislation Act. Details of the instrument are set out in Attachment A.
ATTACHMENT A