Published on 04 Feb 10
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
Generally, after the family home, superannuation is the biggest asset by value for most people. Accordingly, practitioners need to take careful consideration of a person's superannuation as part of any estate planning process. To properly undertake this task, it requires a good understanding of the complex superannuation laws and how superannuation death benefits are taxed.
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