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Binding death benefit nominations and certainty

Publication date: 01 Nov 01 | Source: RETIREMENT & ESTATE PLANNING BULLETIN

Issue: Vol 4, no 5

Pages: pp.76-78

Abstract:
The popularity of using binding death benefit nominations for superannuation interests has much increased in recent times. BDBN's have significant advantages, and this article questions whether they are the 'pacacea' for certainty in estate planning.

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Author profile

Daniel Butler CTA
Photo of author, Daniel BUTLER Dan is one of Australia's leading SMSF lawyers and has worked predominantly in the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF topics and has published extensively in professional journals including contributing a monthly article on SMSFs to the Taxation in Australia and other media. Dan is a member of the ATO's Superannuation Industry Relationship Network (SIRN), the Chair of The Tax Institute's National Superannuation Committee, a member of the Law Institute of Victoria's Tax Committee, and is involved with a number of other tax and SMSF committees. Dan presents on the subject Taxation of Superannuation at the University of Melbourne's Master of Laws/Tax program. Dan is also a CTA and a Specialist SMSF Advisor. - Current at 30 August 2017
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