SMSF super splits, the tips and traps – Part 2
Part 1 focused on the compliance and procedural requirements under Division 7A.2 of the Superannuation Industry (Supervision) Regulations 1994 (Cth) (SISR) and the Family Law (Superannuation) Regulations 2025 (Cth), including notices, drafting considerations and implementation pathways. In Part 2, we turn to pension mechanics, tax and preservation components, and the potential impact of a fund’s compliance history — all of which can materially affect the...
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