Superannuation in family law property settlements: information, valuation and splitting

Superannuation is property for the purposes of a family law property settlement, and in many matters it's the largest asset after the family home. It's also the asset where the information is hardest to get and easiest to get wrong.

This guide walks through where super information comes from, how interests are valued, and what has to happen before splitting orders are made. It's general information for practitioners, not legal advice about any particular matter.

Two sources of information, for two purposes

Finding the funds: the ATO search through the court

Since April 2022, a party to current property proceedings in the Federal Circuit and Family Court of Australia can ask the court for the other party's superannuation information held by the Commissioner of Taxation (Family Law Act section 90XZJ).

• The request is made in the approved Superannuation Information Request form on the Commonwealth Courts Portal.
• The court says a response should be available on the portal within 7 days, visible to all parties and their lawyers.
• The ATO's letter will say the person was located with super found, located with no super found, or not located.

The court notes that the ATO's information may not reflect a current balance and shouldn't be relied on alone. It may be used only for the proceedings, and recording or passing it on for any other purpose may be an offence.

Getting the detail: the trustee

For current balances and the information needed to value an interest, go to the fund trustee. The court's Superannuation Kit contains:

• Form 6, the declaration that must accompany a request for information about a superannuation interest
• a request form, completed by the person asking, for each interest
• the Superannuation Information Form, with a separate version for self managed funds

The kit suggests contacting the fund first to check its requirements and fee. Trustees may charge reasonable fees, and must give the information within a reasonable time after receiving the application (Family Law (Superannuation) Regulations 2025, section 140). There is no fixed 28-day period for the trustee's answer, so diarise follow-ups rather than waiting for a deadline.

Disclosure before the first court date

Under rule 6.06 of the Family Law Rules, a party who files a Financial Statement and is a member of a super fund must serve a completed superannuation information form for each interest. For a self managed fund, they must also serve the trust deed and the fund's three most recent financial statements.

The 2025 Regulations

The Family Law (Superannuation) Regulations 2001 were replaced from 1 April 2025 by the Family Law (Superannuation) Regulations 2025. Precedents, checklists and letters that still cite the 2001 Regulations need updating.

Amendments from 23 July 2026 added to what a trustee must state for applications made on or after that date, including:

• whether the non-member spouse could become a reversionary beneficiary
• guarantee period details
• whether a life pension is payable because of invalidity
• the earliest date a lump sum can be paid

How super is valued

Where the Regulations apply, the court values the interest under Part 6, and the method depends on the type of interest:

Interest	How it's valued
Accumulation (simple cases)	The value in the trustee's statement (section 53)
Accumulation (other cases)	A formula between two valuation dates (section 54)
Defined benefit	Approved methods or factors where they apply, otherwise the Schedule 3 method (section 52)
Partially vested, multi-component, innovative and percentage-only interests	Their own sections (55 to 61)

The valuation factors were reviewed by the Australian Government Actuary for the 2025 Regulations, the first update since 2001.

Self managed funds are excluded from these methods. The court values an SMSF interest by whatever method it considers appropriate, which in practice usually means expert evidence. Defined benefit and payment-phase interests also often involve an actuary.

Splitting and flagging orders

Splitting orders are made under section 90XT (married) or 90YY (de facto), and flagging orders under section 90XU or 90YZ. The court must determine the interest's value before it makes a splitting order.

The trustee must be told:

• On filing: a party seeking a splitting or flagging order must serve a sealed copy of the application, response or reply on the trustee immediately after filing (rule 1.12).
• Before a contested trial: written notice of the order sought and the trial date at least 28 days before the first day of trial (rule 1.12).
• Before consent orders: written notice at least 28 days before lodging the draft orders or filing the Application for Consent Orders. If the trustee doesn't object within 28 days, you can file, and the trustee can agree in writing to a shorter period (rule 10.06).
• After the order: the party who obtained it must serve a copy on the trustee.

Keeping it on track

Super information arrives from different places at different times. Treat each interest as its own disclosure item: the fund, the member, the ATO search result, the Form 6 request and when it was sent, the trustee's response, and the notice dates. When something is missing, you'll see it straight away.

In Matter Folio, each super interest is requested and tracked as its own item, statements are reviewed against what was asked for, and accepted figures flow into the balance sheet, with super shown in and out of the pool. See building a balance sheet from disclosure.