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Superannuation and estate planning paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 23 May 19 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • estate planning - introduction
  • obligation to pay death benefit 
  • who can receive a superannuation death benefit?
  • in what form will the death benefit be paid?
  • who decides who will receive a superannuation death benefit?
  • binding nominations
  • taxation issues of death benefit payments
  • death benefits and the transfer balance cap
  • future liability deduction
  • SMSF trustee structure on death 
  • court case selections.

 

 

 

 

 

Author profile

Graeme Colley
Photo of author, Graeme COLLEY Graeme is the Executive Manager, SMSF Technical and Private Wealth at SuperConcepts. In that role his responsibilities include the provision of technical and education services to private wealth clients, maintaining the company’s media and corporate profile and its advocacy with government. Graeme has considerable taxation and superannuation experience gained from senior positions in the ATO, as an Assistant Commissioner of the Insurance and Superannuation Commission, ING as well as leading fund managers and consultants, including Macquarie Bank, Mercer and Chartered Accountants ANZ. He is a joint author of the CCH Master Financial Planning Guide and Financial Planning in Australia. His academic experience extends to the ATAX Masters course at UNSW and the Master of Commerce (Financial Planning) course at UWS. - Current at 10 February 2021
Click here to expand/collapse more articles by Graeme COLLEY.

 

This was presented at NSW 12th Annual Tax Forum .

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