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Tax Q&A: Superannuation: death benefits nominations - ruling from the grave

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Published on 01 Mar 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

The introduction of the Superannuation Amendment Act 1999 not only allows a member of a fund to nominate who is to receive their benefits upon death, but to bind the fund trustee to pay the benefits with a Death Benefit nomination ("DBN"). This Q&A considers how a member can control or influence the payment of their superannuation death benefits, the advantages of a DBN and the drawbacks of the new system.

Author profiles

Anita IOANNIDES
Chris Ketsakidis CTA
Chris heads the Superannuation & Financial Services practice at Maurice Blackburn Commercial. His expertise is in the areas of superannuation, estate planning, tax structuring and trusts. He has practised for more than eighteen years in these key areas. Chris advises a range of participants in the superannuation and financial services industry, including accountants, financial advisers, superannuation fund trustees, SMEs and high net-worth clients. - Current at 18 August 2010
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Andrew O'Bryan CTA
Andrew O'Bryan, CTA is a Partner at Hall & Wilcox Lawyers and provides advice on the application of a wide range of taxation. He has substantial knowledge of taxation and commercial practice and advises his clients on income tax, capital gains tax, tax audits and reviews, fringe benefits tax, business structuring and transactions, liquidations and reconstructions, superannuation, retirement planning, business succession, estate planning, and philanthropy. Andrew advises accounting and legal firms on their clients’ affairs. He also draws clients from industry, commerce and high-net-worth private family groups. One of his main interests is advising private business owners on the transition of management and control of family businesses to the next generation. Andrew has been recognised in the The Best Lawyers in Australia in Tax Law every year since 2014 and is a leading tax lawyer in Victoria in Doyle's Guide to the Australian Legal Profession. - Current at 04 July 2023
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