How superannuation splitting works
The law treats super as property. It just can't be cashed out.
Under the Family Law Act, superannuation is treated as property that can be divided when a relationship ends, for married and de facto couples alike. It's split either by a superannuation agreement, which is a form of binding financial agreement, or by a court order, including consent orders where you've agreed.
The split moves an amount or a percentage from one person's fund into the other's, where it stays preserved until retirement. Before an order is made the fund is given notice, and once the order or agreement is in place the fund implements it. Super can also be left where it is and offset against other assets, which is often simpler.