Published on 19 Aug 04
by QUEENSLAND DIVISION, THE TAX INSTITUTE
Topics covered in this seminar paper include:
- the role of superannuation in estate planning
- contribution strategies
- complying pensions and allocated pensions
- commutation of pensions
- tax implications on death for the superannuation fund - deductions available for insurance, contributions tax refund.
This paper is an updated version of a paper presented by Stephen Heath at the 3rd Annual Estate & Business Succession Planning Intensive held in Sydney on 22 October 2003. This paper was also presented by Bernie O'Sullivan at the 5th Annual Estate & Business Succession Planning Intensive held in Sydney on 19 November 2004.
Stephen Heath, CTA, is a Partner in the Taxation & Revenue section of Wallmans Lawyers, with his principal practice areas being superannuation and tax. He also works on general commercial matters with a focus on tax planning, business structuring and insurance. Steve is a recent past member of The Tax Institute’s State Council and National Council.
- Current at
08 July 2019