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SMSF Updates

Family law super splits: interest rate for adjusting base amount

09 Jun, 2022

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.  





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