Your shopping cart is empty
Divorce, death and super – how to exit an SMSF paper
Published on 21 Jul 22
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
Author profiles
Philippa Briglia
Philippa is a senior associate at Sladen Legal and works with Phil Broderick in the superannuation team. She has extensive experience in advising on the superannuation regulatory framework, particularly in an SMSF context. She regularly provides advice on complex structures and arrangements involving SMSFs and SMEs. Philippa has been published in numerous industry publications, including the Tax Institute Journal. She has presented at seminars and conferences held by the Tax Institute, the Television Education Network, and Leo Cussen Centre for Law. - Current at 20 June 2022Philip Broderick CTA
Phil Broderick, CTA is a principal of Sladen Legal and heads its superannuation team. He is member of a number of superannuation related committees, including being a member and the former chair of The Tax Institute’s superannuation committee and director and chair of the Institute of Financial Professionals Australia technical and policy committee. He is also a member of the ATO’s the Superannuation Industry Stewardship Group . Phil is also heavily involved in liaising with Treasury and ATO in relation to the implementation of new super laws and administrative practices. Phil’s areas of practice include superannuation, duties and state taxes, estate planning and succession, trusts, federal tax and business structuring. Phil was listed in the 2020 to 2026 Best Lawyers Australia for superannuation law and in 2026 for tax law, was recommended in Doyles leading Victorian tax lawyers for 2021 and 2023 and was the winner of the SMSF Association’s SMSF Specialist Advisor (SSA) Top Achiever Award in 2019. - Current at 21 July 2025
This was presented at Yarra Valley Tax Retreat .
Get a 20% discount when you buy all the items from this event.
Individual sessions
Setting up your structure – considerations when commencing a new business
Author(s): Linda TapiolasMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- headset
- shopping_cart Add all items to cart - $203.20
Main residence exemption: is it the devil or an angel in the details?
Author(s): Neil Brydges, Edward HENNEBRYMaterials from this session:
-
insert_drive_file
- ondemand_video
- headset
- shopping_cart Add all items to cart - $191.20
Property investment and diversifying wealth
Author(s): Andrew HENSHAWMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- headset
- shopping_cart Add all items to cart - $203.20
When divorce rears its (potentially) ugly head – managing tax issues that arise in a marriage or relationship breakdown
Author(s): Paul HOCKRIDGEMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- headset
- shopping_cart Add all items to cart - $203.20
Deceased estates and tax-effective estate planning: Some key issues
Author(s): Miranda STEWARTMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- headset
- shopping_cart Add all items to cart - $203.20
Divorce, death and super – how to exit an SMSF
Author(s): Philippa Briglia, Philip BRODERICKMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- headset
- shopping_cart Add all items to cart - $203.20
Division 152
Author(s): Michael PARKERMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- headset
- shopping_cart Add all items to cart - $203.20
How we all became the Brady Bunch! Navigating tax, super and structuring issues for blended families
Author(s): Leanne ConnorMaterials from this session:
-
insert_chart
- ondemand_video
- headset
- shopping_cart Add all items to cart - $143.20
When it all needs to come undone – Dismantling structures
Author(s): Mark MolesworthMaterials from this session:
-
insert_drive_file
- insert_chart
- ondemand_video
- headset
- shopping_cart Add all items to cart - $203.20
Further details about this event:
Copyright Statement