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Reducing de facto death duties presentation

Member Price: Free
Non Member Price: $15.00

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 19 Jun 14 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • tax-free super
  • tax on lump sums - death benefits
  • taxable & tax-free components
  • taxable component - elements
  • proportioning rule.

Author profile

Suzanne Mackenzie CTA
Photo of author, Suzanne MACKENZIE Suzanne Mackenzie, CTA is a Barrister specialising in financial services, superannuation, trusts and equity, and taxation law. Suzanne has a great depth of knowledge and experience in superannuation law and takes a keen interest in the latest changes and trends affecting the industry – having done so for more than 30 years. Suzanne regularly appears in the Federal Court and the Supreme Court of South Australia and more recently has acted for the trustees of AustralianSuper, Host-Plus and Equip Super in applications before the Supreme Court of South Australia. - Current at 22 November 2023
Click here to expand/collapse more articles by Suzanne MACKENZIE.

 

This was presented at SA Annual Super Day .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Contribution and pension update

Author(s):  Jemma SANDERSON

Materials from this session:

Reducing de facto death duties on the payment of superannuation death benefits to adult children

Author(s):  Suzanne MACKENZIE

Materials from this session:

The ATO role in the administration of superannuation

Author(s):  Stuart FORSYTH

Materials from this session:

Superannuation & investment markets

Author(s):  David MIDDLETON

Materials from this session:

Migration of primary production land to super

Author(s):  Matthew Andruchowycz

Materials from this session:

Further details about this event:

 

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