u/zyfNQ3Jyv2GSYT

I understand that if we hold investments in AustralianSuper’s Member Direct option, any unrealised capital gains become tax‑exempt once the assets are transferred into pension phase under ECPI rules. This is the main advantage compared with a pooled investment option.

However, in the event of divorce, death, or any situation requiring the transfer of the investment to another person during accumulation phase, can that transfer be carried out without triggering capital gains tax?