Demystifying the tax treatment of death benefits paid to the estate
15 Dec 17 |
AUSTRALIAN SUPERANNUATION LAW BULLETIN
Issue: Vol 29 no 8 Oct 2017
Pages: pp. 158-159
The tax treatment of death benefits paid from a self-managed superannuation fund to a deceased member's estate can be complex. Tax law contains a "look through" provision in respect of death benefits paid to a legal personal representative. This article examines the key criteria of this provision and the resulting tax treatment.
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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.
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01 August 2018