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
- intergenerational SMSFs
- taxation of superannuation death benefits
- practical strategies to minimise tax.
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