Your shopping cart is empty
Reducing de facto death duties on the payment of superannuation death benefits to adult children paper
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
Suzanne is a Partner and Practice Leader of DMAW Lawyers and has particular expertise in the financial services and superannuation industry having specialised in all aspects of superannuation law since she began practising over 20 years ago. She is the Principal Adviser to most of South Australia's large superannuation funds. Her practice also involves working with accountants, advisers and high net worth individuals involved in the self-managed superannuation industry - particularly in complex areas. Current at 20 June 2014
Click here to expand/collapse more articles by Suzanne MACKENZIE.
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 SANDERSONMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes 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.
shopping_cart Add all items to cart - $72.00
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.
Reducing de facto death duties on the payment of superannuation death benefits to adult children
Author(s): Suzanne MACKENZIEMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes 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.
shopping_cart Add all items to cart - $72.00
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 ATO role in the administration of superannuation
Author(s): Stuart FORSYTHMaterials from this session:
-
insert_chart
Superannuation & investment markets
Author(s): David MIDDLETONMaterials from this session:
-
insert_chart
Migration of primary production land to super
Author(s): Matthew AndruchowyczMaterials from this session:
-
insert_drive_file
- insert_chart
DisclaimerThese materials are copyright. Apart from any fair dealing for the purposes 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.
shopping_cart Add all items to cart - $72.00
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.
Further details about this event:
Copyright Statement
