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.
Kerri is a senior manager at KPMG with a focus on funds management and superannuation. She manages the self managed superannuation fund business in the Adelaide office and advises clients on all taxation and compliance matters in relation to superannuation. Kerri also provides taxation and business advice to clients ranging from large businesses to individuals and is the current editor of KPMG's national superannuation publication 'Talking Super'.
Current at 8 August 2007 Current at 11 August 2007
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