Full Record

Introduction -- Valuing -- Nature, form and characteristics of superannuation -- Relevant date -- What is a split? -- Types of splitting orders -- Procedural fairness -- Court requirements -- Completing the financial statement -- Operative time or date -- Base amount -- Is the payment or interest splittable, unsplittable or not splittable? -- Growth phase -- How a split works -- Creation of new interest -- What is a flag? -- When to flag? -- Self managed superannuation funds (SMSFs) -- Defined benefit funds -- Overseas funds -- Separation declarations -- When to use a superannuation agreement? -- Requirements for an agreement -- Can superannuation be dealt with in a pre-nuptial agreement? -- Common problems with superannuation splitting agreements -- Sample wording -- Conclusion