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The practical control and taxation of superannuation death benefits paper


This paper covers:

  • navigating the maze of 'financial dependance'
  • paying pensions to grandchildren beyond age 25
  • superannuation estate planning for a child with a disability.

Author profile

Sam McCullough ATI
Sam is a lawyer in private practice and a Director of Worrall Lawyers, Hobart. He is the co-author of Statutory Will Applications: A Practical Guide, and a contributing author to Halsbury’s Laws of Australia. In 2011, Sam presented the session ´The Practical Control and Taxation of Superannuation Death Benefits’ at the National Convention of The Tax Institute in Brisbane, and in 2016 presented ´Succession Planning to Avoid Disputes Between Trustees and Beneficiaries’ at the National Convention in Melbourne. Sam is the Tasmanian representative on the National Elder Law and Succession Committee of the Law Council of Australia and a full member of the Society of Trust and Estate Practitioners (STEP). - Current at 28 July 2016
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This was presented at 26th National Convention .

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Author(s):  Michael HENNESSEY

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Resource & environmental tax changes

Author(s):  Grant CATHRO

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Author(s):  Martin MORROW

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Tips & traps with the SBE test for the CGT concessions

Author(s):  Richard J FRIEND

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What to do when the ATO asks for information from you or your clients

Author(s):  David W MARKS

Materials from this session:

The practical control and taxation of superannuation death benefits

Author(s):  Sam McCullough

Materials from this session:

Taxing trust income after Bamford's case

Author(s):  AH (Tony) SLATER

Materials from this session:

Speed updating

Author(s):  Arthur ATHANASIOU,  Meagan O'CONNOR,  Deepti Paton,  Ken SCHURGOTT,  Judy SULLIVAN

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