Published on 30 Jul 10
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
what is a superannuation death benefit?
payment of superannuation death benefits
who can receive superannuation death benefits?
who is a death benefits dependant?
in what form must a death benefit be paid?
who or what determines to whom a death benefit will be paid?
disputing the payment of death benefits
control of a SMSF
taxation of superannuation death benefits
practical strategies to minimise tax.
Matthew Allan ATI
Matthew is a Senior Associate in Kelly & Co's Corporate and Commercial division and, in addition to undertaking general commercial work, practices in the areas of Superannuation and Taxation. Current at 01 August 2010
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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