Superannuation 2022

Superannuation death benefits: some discrete issues

Source: Taxation In Australia Journal Article

Published Date: 1 Mar 2022


The authors' two-part article about discrete tax issues affecting deceased estates was published in this journal just as the pandemic descended upon the world. Although many things have changed since then, people's ability to ask tricky tax questions has not. This article considers some discrete issues relating to the taxation of lump sum superannuation death benefits. These include timing issues such as when the status of an individual as a dependant of a deceased member is determined, or when a determination should be made about which estate beneficiary is expected to benefit from a death benefit. Other issues considered are how to determine whether a beneficiary is benefitting from a death benefit or some other amount, and whether a beneficiary can benefit from an amount that is used to meet estate expenses.

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Superannuation 2022

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