Superannuation interests

Warning:

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

End of attention

A CGT rollover may apply if an interest in a small superannuation fund is subject to a payment split on the breakdown of a marriage, but not a de facto marriage, and a CGT asset of a small superannuation fund is transferred to another small superannuation fund.

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

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