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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 matters work. Suzanne has a great depth of knowledge and experience in superannuation law and takes a keen interest in the latest changes and trends affecting the industry – having done so for more than 30 years. She acts for trustees of large industry and retail funds as well as public sector funds and also regularly acts in relation to smaller individual claims and matters affecting SMSFs. - Current at 16 September 2021
Click here to expand/collapse more articles by Suzanne MACKENZIE.

 

This was presented at 29th National Convention .

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