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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.
Last modified: 06 Oct 2009QC 27893