Show download pdf controls
  • Superannuation interests



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    From 28 December 2002 CGT rollover may apply when a CGT asset of a small superannuation fund is transferred to another small superannuation fund on the breakdown of a legal (but not a de facto) marriage.

    A small superannuation fund is one that is a complying fund and has fewer than five members.

    The consequences of rollover are the same as for transfers between spouses.

    Last modified: 04 Mar 2016QC 27527