The superannuation splitting laws were enacted in 2002, at a time when the property settlement regime in the Family Law Act only applied to married couples whose marriages had broken down.  A new property settlement regime for de facto couples, which includes the superannuation splitting laws, commenced under the Family Law Act in 2009.

Different application provisions apply, depending on whether you are or were married, or in a de facto relationship. If you are or were married, the laws apply if you had not, before the laws commenced in late 2002, finalised your property settlement.