From www.heffron.com.au: Couples separating who have an SMSF should involve their SMSF accountant or administrator early, as they can address specific SMSF issues and provide insights beyond just the account balance.

It’s important to plan for the division of superannuation funds ahead of time, especially if one party needs to move to a new fund.

Separating one member from an SMSF involves more than just transferring money; it includes resigning as a trustee and addressing ownership issues related to the fund’s assets.