Skip to main content

Your shopping cart is empty

Paying death benefits from super funds presentation


This presentation deals with the taxation consequences of the death of a member of a SMSF. Issues arising with death benefits are demonstrated by way of case studies. In particular the presentation reviews:

  • the rules relating to the payment of death benefits
  • the tax consequences of payment including a consideration of Lump Sum Death Benefit ETPs
  • the tax consequences of non excessive and excessive components of death benefit ETPs including RBL considerations
  • the payment of pensions after the death of a member
  • if an SMSF can pay pensions to children and any estate planning opportunities that might exist
  • the tax consequences of a life insurance payout received by a deceased estate
  • binding death benefit nominations.

Author profile:

Anthony Simmons CTA
Tony leads the Private Wealth team for BDO in South Australia supporting clients to protect and grow their wealth. Tony has substantial experience in providing financial advice to high net worth individuals and small-medium sized business owners. He advises on financial planning matters, ranging from personal risk insurance advice to next generation succession. He is a member of the firm's professional practice and hospitality sector teams, and works closely with the Superannuation team in supporting advice around self-managed superannuation funds. Current at 05 April 2016 Click here to expand/collapse more articles by Tony SIMMONS.

This was presented at 40th South Australian State Convention: Let's Celebrate.

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

Individual sessions

The legacy of Justice Graham Hill

Author(s):  The Hon. Justice Ian GZELL

Materials from this session:

Practical CGT problems in developing residential property

Author(s):  Gordon S COOPER

Materials from this session:

Further details about this event:


Copyright Statement