Miscellaneous 2000

Tax Q&A: Superannuation: death benefits nominations - ruling from the grave

Source: Taxation In Australia Journal Article

Published Date: 1 Mar 2000

The introduction of the Superannuation Amendment Act 1999 not only allows a member of a fund to nominate who is to receive their benefits upon death, but to bind the fund trustee to pay the benefits with a Death Benefit nomination ("DBN"). This Q&A considers how a member can control or influence the payment of their superannuation death benefits, the advantages of a DBN and the drawbacks of the new system.
Author Profile
Anita Ioannides
Author Profile
Chris Ketsakidis CTA

Author Profile
Andrew O'Bryan CTA

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

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.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2000

Share this page