Document ID: chunk:federal_register_of_legislation:C2025C00029:section:2:p6
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 2 (pt 6/18)
Character Range: 2700586–2703230

*non‑member spouse in relation to that interest serves a waiver notice under section 90XZA or 90YZQ of the Family Law Act 1975 in respect of that interest; and
 (c) as a result of serving the notice, the trustee (the transferor) of the fund transfers a *CGT asset to the trustee (the transferee) of another *complying superannuation fund for the benefit of the non‑member spouse.
Note: CGT event E2 may apply to the transfer.

Payment splits under the Superannuation Industry (Supervision) Regulations
 (2) There is also a roll‑over if:
 (a) an interest in a *small superannuation fund (the first fund) is subject to a *payment split; and
 (b) as a result of the payment split, there is a transfer or roll over of benefits, for the benefit of the *non‑member spouse, from the first fund to another *complying superannuation fund; and
 (c) the transfer is under provisions of the Superannuation Industry (Supervision) Regulations 1994 dealing with superannuation interests that are subject to payment splits; and
 (d) in order to give effect to the payment split, the trustee (the transferor) of the first fund transfers a *CGT asset to the trustee (the transferee) of the other fund for the benefit of the non‑member spouse.
Note: CGT event E2 may apply to the transfer.

Transfer of own interest in a small superannuation fund
 (2A) There is also a roll‑over if:
 (a) an individual has an interest in a *small superannuation fund (the first fund); and
 (b) the individual's *spouse, or former spouse, also has an interest in the first fund; and
 (c) the trustee (the transferor) of the first fund transfers a *CGT asset to the trustee (the transferee) of another *complying superannuation fund for the benefit of the individual; and
 (d) the transfer is in accordance with an award, order or agreement mentioned in subsection (2B); and
 (e) if the transfer is part of a series of transfers in accordance with the award, order or agreement—the individual will no longer have an interest in the first fund when the series of transfers is complete; and
 (f) if the transfer is not part of a series of transfers in accordance with the award, order or agreement—as a result of the transfer, the individual no longer has an interest in the first fund; and
 (g) there has not been a roll‑over under subsection (1) or (2) or this subsection in relation to the transfer of another CGT asset from the first fund, where the transfer was:
 (i) made because of the award, order or agreement; and
 (ii) for the benefit of that spouse, or former spouse; and
 (h) if the transfer is in accordance with an agreement mentioned in paragraph (2B)(d), (da) or (e),