A lump sum superannuation death benefit paid to someone who is not a death benefits dependant for tax purposes can be subject to significant tax (refer to Table 1 for details). In contrast, lump sum death benefits paid to someone who does qualify as ... Read more

With the introduction of the super reforms on 1 July 2017, it is time to revisit the key differences and considerations when deciding whether to have an automatically reversionary nomination, or a binding / non-lapsing death benefit nomination for account-based ... Read more

WHAT'S CHANGED? Read more