“Different rules do not apply to same sex couples. The Superannuation Industry (Supervision) Act 1993 includes same sex spouses in its definition of spouse.
At AustralianSuper, if a pension member has nominated a reversionary beneficiary the pension will continue to be paid to that person after the member dies.
The reversionary beneficiary must be a dependant and the definition of dependant allows for a payment to a spouse, who may be same sex, de jure or defacto. No distinction is made between same sex and opposite sex spouses.
If no reversionary beneficiary is nominated the balance of the pension amount is generally paid as a lump sum, unless the person to receive the benefit as determined by the trustee requests it be paid as a pension”
Commonwealth Public Sector and State Defined Benefit plans may have different rules.