The Family Law (Superannuation) (Interest Rate for Adjustment Period) Determination 2022 specifies the interest rate to be used for adjusting the “base amount” allocated in a court order or a superannuation agreement under the Family Law Act 1975 that splits a future defined benefit superannuation interest or an interest in a self-managed superannuation fund (SMSF).
Where the adjustment period is the financial year beginning on 1 July 2022, the interest rate is set at 0.047 (down from 0.057 in the previous year) for the purposes of reg 45D(3) of the Family Law (Superannuation) Regulations 2001.