Marriage breakdown: Is there a new happily ever after?

Technical Summit 2023

When establishing and running an SMSF, we often spend a great deal of time planning for incapacity and death, and how this can be managed to protect assets. What we spend far less time planning for is what happens in the event of a Marriage Breakdown, something that unfortunately occurs in 30% of first marriages. Poorly executed divorces in SMSFs can lead to incorrect asset splits, paperwork timing issues, tax implications, structuring problems and that is without even considering the impact of transfer balance accounts and the proposed $3 million tax concerns.

This session covers common mistakes, war stories, and how we can get it right.

The contents of this resource are taken to be correct at the time of publication.

Disclaimer: Technical Papers contain factual information only and are prepared without considering particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. The information contained in this document does not constitute advice given by the SMSF Association to you. If you rely on this information yourself or to provide advice to other persons, then you do so at your own risk. The SMSF Association is not licensed to provide financial product advice, legal advice or taxation advice. We recommend that you seek appropriate professional advice before relying upon the information in this technical paper. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this paper is not considered financial advice for the purposes of the Corporations Act 2001. © SMSF Association