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Reducing de facto death duties on the payment of superannuation death benefits to adult children paper

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Published on 19 Jun 14 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • an overview of the taxation of superannuation benefits
  • element taxed in the fund
  • establishing ‘dependency’
  • accessing super pre-death
  • re-contribution strategies
  • other relevant issues for adult children beneficiaries.

Author profile

Suzanne Mackenzie CTA
Photo of author, Suzanne MACKENZIE Suzanne is a Barrister specialising in financial services, superannuation, trusts and equity, taxation and general corporate and commercial matters work. Suzanne has a great depth of knowledge and experience in superannuation law and takes a keen interest in the latest changes and trends affecting the industry – having done so for more than 30 years. She acts for trustees of large industry and retail funds as well as public sector funds and also regularly acts in relation to smaller individual claims and matters affecting SMSFs. - Current at 16 September 2021
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This was presented at SA Annual Super Day .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Contribution and pension update

Author(s):  Jemma SANDERSON

Materials from this session:

Reducing de facto death duties on the payment of superannuation death benefits to adult children

Author(s):  Suzanne MACKENZIE

Materials from this session:

The ATO role in the administration of superannuation

Author(s):  Stuart FORSYTH

Materials from this session:

Superannuation & investment markets

Author(s):  David MIDDLETON

Materials from this session:

Migration of primary production land to super

Author(s):  Matthew Andruchowycz

Materials from this session:

Further details about this event:

 

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