SMSF Superannuation Split Interest Rate Increases to 6.1% from 1 July 2026

If a superannuation interest is being divided under a Family Law agreement or court order, a new adjustment interest rate will apply from 1 July 2026.

The Australian Government Actuary has determined that the interest rate for the 2026–27 financial year will be 6.1%.

This rate is relevant where a superannuation interest is subject to a base amount split and the interest is held in either:

• a Self-Managed Super Fund (SMSF), or
• a defined benefit superannuation fund.

Under Family Law superannuation splitting arrangements, the amount allocated to a former spouse is generally adjusted over time until the benefit is paid. The annual adjustment rate is designed to account for this passage of time.

For adjustment periods beginning on or after 1 July 2026, the prescribed rate will be 6.1%, as determined under the Family Law (Superannuation) Regulations.

While the determination itself is largely administrative, SMSF trustees should ensure the correct rate is applied when administering family law splits. Using an incorrect adjustment rate may result in inaccuracies in member entitlements and benefit calculations.

If your SMSF has a Family Law superannuation split in place, it may be worth reviewing the arrangement to ensure it reflects the new rate from 1 July 2026.

Effective date: 1 July 2026
Adjustment rate: 6.1% per annum