2022

Divorce, death and super - how to exit an SMSF

Source: Victoria

Published Date: 21 Jul 2022

 

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Exiting an SMSF can have its challengers, particularly as a result of a divorce or death. In this paper, Phil and Philippa address these issues including:

  • Options and procedural requirements for exiting a member on divorce
  • Liquidity issues and in specie transfers from SMSFs in the context of death and divorce
  • Key steps on death of a member, including super law requirements and practical considerations and;
  • Tax considerations in relation to payment of death benefits

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Divorce, death and super - how to exit an SMSF

Author(s): Philip Broderick , Philippa Briglia

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The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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