Why can't I just use the balance on my defined benefit member statement?

An accumulation statement shows a withdrawal benefit — what you would receive if you cashed out today. A defined benefit member statement typically shows a notional or 'resignation' benefit, which is materially different from the family-law value. The Family Law (Superannuation) Regulations 2025 require a specific actuarial method, applied to the member's accrued benefit multiple, age, salary and service, then discounted using prescribed factors. The result is almost always different — sometimes by hundreds of thousands of dollars — from any single number on the annual statement.

Which superannuation schemes are 'defined benefit' for family law purposes?

The most common DB schemes are: PSS and CSS (Commonwealth public service), MSBS, DFRDB and ADF Super DB component (military), the State Super schemes (NSW SSS / SASS / SANCS, Victorian ESSS, GESB West State and Gold State in WA, Q-Super DB account in QLD), Local Government schemes, judges' pensions, Parliamentary Contributory Superannuation, and some legacy corporate plans. Newer accumulation-only funds (AustralianSuper, REST, Hostplus accumulation accounts) are not defined benefit and are valued differently.

What is the legislated valuation method?

The Family Law (Superannuation) Regulations 2025 set out a base method (a present-value formula combining the accrued benefit multiple, final average salary and a prescribed discount factor by age) plus tables of factors. Where the trustee considers the base method does not fairly capture their scheme's design, an alternative scheme-specific method can be approved by the Attorney-General and is published in the Family Law (Superannuation) (Methods and Factors for Valuing Particular Superannuation Interests) Approval 2025. Most large public-sector schemes have their own approved method.

What is a Form 6 and why do I need one?

Form 6 is the declaration that accompanies the ATO Superannuation Information Request. The trustee returns a completed Superannuation Information Form which, for a defined benefit interest, includes the accrued benefit multiple, member contributions, salary, service dates, and the inputs the actuary needs to apply the prescribed method. Without it, no defensible DB valuation is possible. The request can be lodged through the Commonwealth Courts Portal once property proceedings are on foot, or directly with the trustee under the Regulations otherwise.

Can the trustee just give me the family-law value?

Some trustees (notably CSC for PSS, CSS, MSBS, DFRDB) will provide a value calculated under their approved method. That value is a starting point — but it is calculated as at a fixed date and on the trustee's chosen assumptions. For contested matters, mediation, or where the parties disagree on valuation date or salary inputs, an independent actuarial report is normally produced so the calculation is reproducible and the assumptions are exposed.

How are pensions in payment valued?

DB pensions already in payment (e.g. CSS pension, DFRDB pension, MSBS pension, judges' pension) are valued as the present value of the future income stream, using mortality and discount factors prescribed in the Regulations. Reversionary entitlements to a spouse and indexation are factored in. The result can be very large — a 60-year-old receiving a $60,000 indexed pension can have a family-law value well above $1.2 million.

How are MSBS and DFRDB different from each other?

DFRDB (closed to new members in 1991) pays a lifetime indexed pension; the family-law value is the present value of that pension stream. MSBS (closed to new members in 2016) has two parts — a member benefit (accumulation, valued on member balance) and an employer benefit (defined benefit, valued under CSC's approved method). MSBS is split-eligible; DFRDB pensions are split-eligible but the form of the split (base amount versus percentage) affects how it is given effect by CSC.

Can defined benefit interests be split between the parties?

Yes — Part VIIIB of the Family Law Act 1975 and Part 7A of the SIS Regulations allow DB interests to be flagged or split. The form of the split (base amount in dollars vs percentage) and the timing (immediate creation of an accumulation interest for the non-member spouse vs payment when the member spouse exits) are governed by each scheme's rules. Public-sector schemes generally pay the non-member's entitlement when the member retires; some create an immediate transferable benefit.

What is the difference between the 'gross value' and the 'family-law value'?

The gross value is the present value of the member's accrued benefit before any tax adjustment. The family-law value used in property proceedings is normally a gross value too, because section 90XT/XU of the Family Law Act splits the gross interest, not a net-of-tax amount. Some practitioners then notionally tax-adjust DB values when comparing them to accumulation balances in a settlement — that is a settlement strategy, not a valuation method.

How long does a defined benefit valuation take?

From the date complete Form 6 information is received, a standard DB report takes 7–10 business days. Pension-in-payment matters and matters with multiple candidate valuation dates take a little longer because each scenario is calculated under the prescribed method with its own factor set. Mediation Support Packs are delivered in 5 business days where the Form 6 data is complete on day one.

Defined benefit superannuation

Defined benefit valuations are nothing like reading a member statement.

An accumulation balance is the number on the page. A defined benefit value is an actuarial calculation under a Commonwealth regulation — accrued benefit multiple, salary, service, age, prescribed discount factors and, for most public-sector schemes, an Attorney-General-approved scheme-specific method. Get it wrong and a settlement can be hundreds of thousands of dollars off.

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Reg. 2025

Family Law (Superannuation) Regulations 2025 prescribe the valuation method and factor tables.

Form 6

Superannuation Information Request — the only way to obtain the inputs the actuary needs.

≠ statement

The DB family-law value is materially different from the resignation/withdrawal benefit on the annual statement.

What you need to know

Five things every Australian needs to know about defined benefit superannuation valuation family law.

The member statement is not the answer

Defined benefit statements typically report a 'resignation' or 'notional' benefit. The family-law value is a present-value actuarial calculation under the Regulations. The two numbers can differ by hundreds of thousands of dollars — particularly for older members close to retirement.

Common DB schemes

PSS and CSS (Commonwealth), MSBS, DFRDB and ADF Super DB (military), State Super (NSW SSS/SASS/SANCS, Victorian ESSS, GESB West State / Gold State in WA, QSuper DB), Local Government, judges' pensions, Parliamentary Contributory Superannuation, and legacy corporate DB plans.

Legislated method + approved factors

The base method and factor tables are in the Family Law (Superannuation) Regulations 2025. Most large schemes have a scheme-specific method approved by the Attorney-General and published in the Family Law (Superannuation) (Methods and Factors) Approval 2025. The right method depends on the scheme, the benefit category and the date of valuation.

Form 6 unlocks the inputs

The actuary needs the accrued benefit multiple, member contribution history, final average salary, service dates and contribution rate. These come back on the Superannuation Information Form returned by the trustee in response to the Form 6 / Commonwealth Courts Portal request — not on the annual member statement.

Pensions in payment are valued separately

Where the member is already drawing a CSS, DFRDB, MSBS, judges' or State Super pension, the value is the present value of the income stream, using prescribed mortality and discount factors. Indexation and reversionary spouse entitlements are taken into account. These values are routinely well above $1 million.

The law

The Australian authorities that govern this.

Family Law (Superannuation) Regulations 2025

Sets the prescribed method and factor tables for valuing defined benefit interests and superannuation pensions.

Family Law (Superannuation) (Methods and Factors for Valuing Particular Superannuation Interests) Approval 2025

Publishes scheme-specific methods approved by the Attorney-General for PSS, CSS, MSBS, DFRDB, State Super and other major DB schemes.

Hickey & Hickey [2003] FamCA 395

Confirms the four-step process for property settlements; valuation of all super interests — including DB — is the first step.

Coghlan & Coghlan [2005] FamCA 429

Two-pool treatment of superannuation; particularly relevant where DB interests are large and illiquid.

Full case law library

Why defined benefit valuations are different

An accumulation account is conceptually simple — your balance is the sum of contributions plus investment earnings minus fees and insurance. Whatever number sits on the member statement on a given day is, almost always, the family-law value too.

A defined benefit interest is fundamentally different. There is no individual investment account. Instead, the fund promises a benefit (a lump sum, a pension, or both) calculated by a formula tied to your salary, your years of service, and an accrued benefit multiple. The annual statement may show a 'resignation benefit' or a 'notional account', but those are scheme accounting concepts — they are not the value used to divide property under the Family Law Act 1975.

The legislated method

The family-law value of a DB interest is calculated under the Family Law (Superannuation) Regulations 2025. The Regulations prescribe a base actuarial method — broadly, a present-value formula applied to the member's accrued benefit, discounted at prescribed rates and adjusted by factor tables that reflect age, mortality and the form of the benefit. For most of the major public-sector schemes, the trustee's actuary has proposed (and the Attorney-General has approved) a scheme-specific method, and that approved method is the one that must be used. The current approved methods are listed in the Family Law (Superannuation) (Methods and Factors) Approval 2025.

Why the Form 6 is non-negotiable

The legislated method requires inputs that do not appear on a member statement — the accrued benefit multiple to four or five decimal places, the final average salary as defined by the scheme rules, the contribution category and rate, and exact service dates. These inputs are returned by the trustee in the Superannuation Information Form in response to a Form 6 request (now ordinarily lodged via the Commonwealth Courts Portal once property proceedings are on foot). Without that data, no defensible DB valuation can be produced.

Pensions in payment

Where the member is already drawing a pension (CSS, DFRDB, MSBS, judges', State Super), the family-law value is the present value of the future pension payments, using mortality and discount assumptions in the Regulations. Indexation, reversionary spouse entitlements and any reduction for early commutation all feed in. These values are typically the largest single number in the property pool and warrant particular care.

Schemes we routinely value

Commonwealth: PSS, CSS, PSSap (DB component), MSBS, DFRDB, ADF Super. NSW: State Super (SSS, SASS, SANCS), Police Superannuation Scheme. Victoria: ESSS (New / Revised / SSF), Local Authorities Superannuation Fund DB. Queensland: QSuper DB account, State Police Service Super. WA: GESB West State, Gold State Super. SA / Tas / NT: Super SA Pension and Lump Sum Schemes, RBF Contributory, NTGPASS. Other: Judges' Pensions Acts, Parliamentary Contributory Superannuation Scheme, legacy corporate DB plans.

The process

From first call to signed report.

01
Identify the scheme and benefit category
We confirm which scheme is involved and the relevant benefit category — different categories within the same scheme (e.g. PSS contributors vs preserved benefit members) attract different methods.
02
Lodge the Form 6 / Superannuation Information Request
Through the Commonwealth Courts Portal where proceedings are on foot, or directly to the trustee under the Regulations otherwise. We provide a covering instruction so the trustee returns the actuarial inputs in usable form.
03
Apply the prescribed or approved method
We apply the Regulations' base method or the scheme's Attorney-General-approved method, with the factor tables current at the valuation date.
04
Reconcile and report
Calculation, working paper trail, sensitivity analysis (different valuation dates, different salary inputs) and a signed report compliant with the FCFCOA Expert Witness Code of Conduct where required.

Frequently asked

Defined benefit superannuation valuation family law — your questions answered.

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