Estate planning Succession Superannuation

Succession of a super fund

Source: The Tax Specialist Journal Article

Published Date: 1 Feb 2019


For many Australians, superannuation represents a major portion of their legacy to be left to dependants and beneficiaries. However, there are a number of traps when using a self-managed superannuation fund (SMSF) for estate planning, particularly where blended families are involved. For that reason, it is important to understand the rules for succession and control of SMSFs, and to set in place strategies to ensure your assets are passed to the right people in the most effective way on your death. By reference to current legislation, leading case law and commonly encountered problems, this article discusses how interests in an SMSF should be dealt with as a part of a comprehensive estate plan.

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Estate planning Succession Superannuation 2019

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