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

    CGT rollover may apply if an interest in a small superannuation fund is subject to a payment split on the breakdown of a legal (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 rollover are the same as for transfers between spouses.

    Last modified: 21 Apr 2020QC 18504