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Reducing de facto death duties presentation

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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

This presentation covers:

  • tax free super
  • tax on lump sums - death benefits
  • taxable & tax-free components
  • taxable component - elements
  • proportioning rule
  • death benefits dependants
  • constructing financial dependency
  • backdoor pensions & grandchildren
  • pre-death payments.

Author profile

Suzanne Mackenzie CTA
Photo of author, Suzanne MACKENZIE Suzanne is a Barrister specialising in financial services, superannuation, trusts and equity, taxation and general corporate and commercial work. - Current at 23 September 2019
Click here to expand/collapse more articles by Suzanne MACKENZIE.

 

This was presented at 29th National Convention .

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