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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 work. - Current at 23 September 2019
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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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