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Demystifying the tax treatment of death benefits paid to the estate

Publication date: 15 Dec 17 | Source: AUSTRALIAN SUPERANNUATION LAW BULLETIN

Issue: Vol 29 no 8 Oct 2017

Pages: pp. 158-159

Abstract:

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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Author profiles

Joe CHEUNG
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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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