Kruger and Kruger (No. 2)

In *Kruger and Kruger (No. 2)*, Coleman J of the Supreme Court of Western Australia considered a dispute between a husband and wife concerning the division of their assets, specifically their entitlements within a self-managed superannuation fund. The wife sought payment or transfer of her superannuation entitlement, while the husband's entitlement was also a point of contention, particularly in relation to the book value of plant and equipment associated with a residential facility.

The central legal issue before the court was how to appropriately distribute the parties' respective interests in their self-managed superannuation fund, taking into account the specific circumstances of the assets held within the fund, including the plant and equipment of Residential Facility One. The court was required to determine the method and timing of payment or transfer of these entitlements.

Coleman J ordered that the trustees of the superannuation fund were to cause the wife's entitlement to be paid to her upon its vesting, or alternatively, transferred to a superannuation fund nominated by her. Regarding the husband's entitlement, the court directed that it be paid to him, with the crucial proviso that a sum equivalent to the book value of the plant and equipment of Residential Facility One be retained from his share. Judgment and costs were otherwise reserved.