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Business Succession, Death and Superannuation seminar paper

Published on 09 Jun 04 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

Issues covered in this paper include:
- 15 year exemption
- CGT exempt amounts
- what happens to super on death?
- death benefit ETPs and RBLs
- death during accumulation phase/during pension phase
- who are dependants?
- the use of binding death benefit nominations
- payments to deceased estates.

Author profile:

Kerri Reynolds CTA
Kerri is a Partner with KPMG providing taxation and business consulting services to SMEs and family groups. Kerri heads up KPMG’s SMSF practice nationally providing superannuation compliance and advisory work assisting clients make the most of their retirement savings. Current at 16 April 2015 Click here to expand/collapse more articles by Kerri PARKER.
 

This was presented at Superannuation Intensive.

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