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  • Superannuation interests

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    Warning:

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

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    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: 06 Oct 2009QC 18504