SMSFs and separating members – how relationship breakdowns impact SMSFs

From 1 April 2022 parties to property proceedings will be able to apply to the family law court registry to obtain information from the ATO about the superannuation information of a former spouse.  This will then allow them to request the necessary information from any relevant super fund to assist in the asset splitting process.  Whilst you could argue that this is less likely to be necessary for SMSFs, as there is a greater likelihood that the spouse is aware of the funds existence, it does highlight that the superannuation splitting process can be quite a complex and onerous one for the parties involved.  The question is, does it need to be?


In this webinar we will review the rules around splitting superannuation when there is a relationship breakdown and identify the opportunities that exist within the SMSF space with reference to asset transfers, both from an acquisition and capital gains tax point of view.  Further, we will investigate the difference between making a superannuation agreement or obtaining court orders and what the impact will be to the parties involved.   


Leaning Outcomes:


At the end of this webinar, participants will have an appreciation for:

  • The requirements prepare a superannuation agreement both before and at the time of separation
  • The capital gains tax exemptions that apply when assets are split
  • The exceptions to the acquisition of an asset from related party rules as they apply to separation.
  • The process and supporting documentation necessary to effect a payment split

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Presenter: Tim Miller

Cost: FREE

Date: 28 November 2021

Date: 12:30 PM – 01:30 PM AEST

Accredited CPD Education

SuperGuardian’s education activities are assessed against the SMSF Association’s professional education standards. Being recognised as an SMSF Association Accredited Educator enables us to work closely with the Association in lifting the standards of professional SMSF advice and services through quality SMSF education.


Tim Miller

Education Manager

Tim Miller is one of Australia’s leading SMSF educators and presenters with over 23 years’ experience in the Superannuation industry.  His experience has been gained through providing legislative and compliance support to thousands of Trustees, Accountants and Financial Planners since joining the SMSF sector in 1999.  In addition to servicing the needs of SMSF clients, his practical and personable approach to compliance has made him a much sought after presenter.

Tim regularly presents at the major SMSF conferences and events, contributes to various trade and general publications and is the author of one of the subjects of the SMSF Association Graduate Certificate delivered through the University of Adelaide and Kaplan, which has also been adopted as part of the CA ANZ SMSF specialist program.

Tim is an SMSF Association Specialist Adviser.