How to Split Superannuation in a Queensland Divorce

Superannuation is treated as property under Part VIIIB of the Family Law Act 1975 (Cth), which means it can be divided between separating couples just like real estate or bank accounts. But the process has strict procedural requirements that trip up most self-represented filers — miss a step, and the court will reject your consent orders.

Splitting super doesn't give anyone immediate cash. The receiving spouse's share is transferred into a separate super account in their name, where it stays preserved until they meet a condition of release (typically retirement age).

Step 1: Request Information from the Fund

Before you can value or split super, you need formal details about the account. Submit a Superannuation Information Request Form along with a Form 6 Declaration to the trustee of the relevant super fund.

The Form 6 is a statutory declaration that confirms you're an eligible person (the member, their spouse, or their legal representative) with a legitimate reason to request the information. The fund trustee is legally required to respond.

For public sector and military schemes administered by the Commonwealth Superannuation Corporation (CSC), expect fees of $150 for members or $165 (including GST) for non-members per calculation date.

Step 2: Value the Super Interest

How you value super depends on the fund type:

• Accumulation funds — the value is the current account balance shown on the member statement. Straightforward.
• Defined benefit funds — these require actuarial calculations governed by the Family Law (Superannuation) Regulations 2025. The fund's trustee or an independent actuary calculates the interest using prescribed formulas. These are complex and often expensive.
• Self-Managed Superannuation Funds (SMSFs) — must be valued by a qualified accountant or independent business valuer who assesses the underlying asset portfolio, trust deed, and financial accounts.

For most couples with standard industry or retail super funds, the accumulation balance from the member statement is sufficient.

Step 3: Provide Procedural Fairness to the Trustee

This is the step that catches most DIY filers. It's a mandatory jurisdictional requirement — the court cannot make a splitting order without proof it was completed.

You must serve a copy of your proposed draft consent orders (or court orders) on the trustee of the superannuation fund at least 28 days before filing with the court or listing the matter for hearing. This gives the trustee the opportunity to:

• Verify that the proposed splitting clauses are workable under their fund rules
• Raise objections if the wording would create administrative problems
• Confirm they can execute the split as drafted

After the 28-day period, the trustee either provides a letter of approval, flags concerns, or stays silent (silence is treated as no objection). You must file proof of this notice with your consent orders application.

Step 4: Draft the Splitting Clause

Your consent orders must specify how the split is calculated. Two methods are available:

• Base amount — a fixed dollar sum (e.g., "$85,000 from the member's XYZ Super account to be allocated to the non-member spouse")
• Percentage — a proportion of the total fund value at the operative time (e.g., "40% of the member's interest in XYZ Super")

A base amount provides certainty but doesn't account for market movements between drafting and execution. A percentage adjusts automatically but can produce unexpected results if the fund value changes significantly.

Step 5: Execute the Split

Once the court seals your consent orders:

1. Serve a certified copy of the sealed orders on the fund trustee
2. The non-member spouse provides the trustee with a Regulation 144 Notice — this tells the trustee which super fund should receive the split amount (it can be the same fund, a different industry fund, or a new account)
3. The trustee processes the split, transferring the specified amount or percentage

Interests That Cannot Be Split

Certain minor interests are excluded from splitting:

• Super interests with a withdrawal value under $10,000
• Lifetime income or defined benefit indexed pensions paying less than $4,000 annually
• Payments already made for early release on compassionate grounds or severe financial hardship

SMSF Complications

If either spouse has a Self-Managed Super Fund, the process is significantly more complex. The SMSF's assets (which might include property, shares, or business assets) must be independently valued. If the SMSF holds real property that can't be easily liquidated, the split may require restructuring the fund's investment strategy or rolling out the non-member spouse's portion to an external fund.

Get specialist advice for SMSFs — drafting errors in the consent orders can trigger ATO compliance issues or unintended tax consequences.

The Queensland Financial Split Guide includes a complete superannuation splitting checklist, Form 6 guidance, procedural fairness timeline, and template clauses for consent orders.

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