The superannuation splitting laws refer to the relevant parties as the member and non-member spouse. The member spouse is the member whose superannuation interest is being split. In contrast, the member obtaining the benefit is referred to as the non-member spouse. You will need to review the trust deed to check what is required. As such, it is a must read for those wanting to stay informed about the latest news, regulatory developments, technical strategies, investments, compliance, legal and administration. SMSF Online Updates. The non-taxable ones are the good ones because they can be effectively passed through to your loved ones without any further tax being payable. Let’s take a look at the following scenario. E Rose and Ted are the members of the Day Finance Superannuation Fund (“Fund”). You choose the investments and the insurance, and you. Most people are well aware of the tax advantages of super for accumulating investment wealth. A trust is an a...