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Demystifying the tax treatment of death benefits paid to the estate

Publication date: 24 Aug 17 | Source: AUSTRALIAN TAX WEEK

Issue: Issue 33, 18 Aug 2017

Pages: pp. 1-2

Abstract:

The tax treatment of death benefits paid from an SMSF to a deceased member’s estate can be complex. Tax law contains a “look through” provision in respect of death benefits paid to an estate (ie to a legal personal representative being the executor of a will or the administrator in the case of intestacy). This article examines the key criteria of the look through provision and the resulting tax treatment.

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Author profiles

William Fettes
William is a lawyer at leading SMSF law firm DBA Lawyers where his work focuses on superannuation law compliance, succession planning and taxation in an SMSF context. Before joining DBA Lawyers, William worked in a variety of roles involving wills and estates law and philanthropy. William holds a Bachelor of Laws and Bachelor of Arts from Monash University. - Current at 01 August 2018
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Joseph Cheung
Joseph is a Lawyer with DBA Lawyers. - Current at 14 March 2018
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