Skip to main content
shopping_cart

Your shopping cart is empty

Reducing de facto death duties on the payment of superannuation death benefits to adult children paper

Published on 26 Mar 14 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • an overview of the taxation of superannuation benefits
  • element taxed in the fund
  • establishing ‘dependency’
  • accessing super pre-death
  • re-contribution strategies
  • other relevant issues for adult children beneficiaries.

Author profile:

Author Photo - Suzanne Mackenzie CTA
Suzanne Mackenzie CTA
Suzanne is a Partner and Practice Leader of DMAW Lawyers and has particular expertise in the financial services and superannuation industry having specialised in all aspects of superannuation law since she began practising over 20 years ago. She is the Principal Adviser to most of South Australia's large superannuation funds. Her practice also involves working with accountants, advisers and high net worth individuals involved in the self-managed superannuation industry - particularly in complex areas. Current at 20 June 2014 Click here to expand/collapse more articles by Suzanne MACKENZIE.
 

This was presented at 29th National Convention.

Get a 20% discount when you buy all the items from this event.

Individual sessions


Independent review and dispute resolution

Author(s):  Deborah HASTINGS

Materials from this session:

Alternative dispute resolution and the Australian Taxation Office

Author(s):  Judy SULLIVAN

Materials from this session:
























Commissioner's address

Author(s):  Chris JORDAN

Materials from this session:

Further details about this event:

 

Copyright Statement