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Tag: Family Law Value

February 27, 2025 Dan Blackman Australian Government, COVID-19, Family Law, Pensions, Superannuation Splitting

Family law superannuation legislation to change from 1 April 2025

New Commonwealth family law superannuation regulations to take effect from 1 April 2025.

December 1, 2019December 13, 2019 Dan Blackman Family Law, Pensions

Superannuation splitting finally on the cards for de facto couples in Western Australia

Federal government introduces Bill to extend superannuation splitting to de facto couples in Western Australia.

November 27, 2019December 30, 2019 Dan Blackman Family Law

Family Law: valuing defined superannuation benefit interests

We examine a real-life PSS example to show the effects of age and gender on the Family Law Value.

Useful Info

PSS

The Public Sector Superannuation Scheme (PSS) was established on 1-Jul-1990 by the Superannuation Act 1990 and the Public Sector Superannuation Trust Deed. The scheme has been closed to new members since 1-Jul-2005.

MilitarySuper

The Military Superannuation and Benefits Scheme (MSBS / MilitarySuper) was established on 1-Oct-1991 by the Military Superannuation and Benefits Act 1991 and the Military Superannuation and Benefits Trust Deed. The scheme has been closed to new members since 1-Jul-2016.

CSS

The Commonwealth Superannuation Scheme (CSS) was established on 1-Jul-1976 by the Superannuation Act 1976 and associated regulations. It has been closed to new members since 1-Jul-1990.

DFRDB

The Defence Force Retirement and Death Benefits Scheme (DFRDB) was established on 1-Oct-1972 by the Defence Force Superannuation and Death Benefits Act 1973 and associated regulations. It has been closed to new members since 1-Oct-1991.

Family Law Info

PSS defined benefits

MSBS / MilitarySuper

CSS defined benefits

DFRDB - coming soon

Taxation Info

Non-concessional contributions

Concessional contributions

Defined benefit contributions

Division 293 taxation

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