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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