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Payment and taxation of death benefits paper

Member Price: $57.00
Non Member Price: $75.00

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 11 Jun 20 by QUEENSLAND DIVISION, THE TAX INSTITUTE

This paper covers:

  • taxes and hidden taxes on paying death benefits – who should benefits be paid to?
  • death benefit payment decisions and how to manage the transfer balance cap on the death of one spouse
  • the appropriate use of superannuation proceeds trusts post-death to minimise death benefits tax – when should they be used?
  • in specie transfers of assets post-death
  • withdrawals by members and attorneys pre-death to minimise death benefits tax cash and other non-cash assets.

Author profiles

Nathan Yii CTA
Nathan Yii, CTA, is the Principal Lawyer, a Chartered Tax Adviser and an accredited SMSF Specialist Advisor™ of the Melbourne-based legal practice, Nathan Yii Lawyers. He is a graduate of Melbourne Law School and holds a Bachelor of Commerce (Accounting), a Bachelor of Laws (Hons) and a Master of Laws. Nathan is recognised in Doyles’ Guide as a leading lawyer – a Preeminent Wills, Estates & Succession Planning Lawyer and a Leading Wills & Estates Litigation Lawyer in Victoria in 2021. Nathan takes a strategic approach to legal practice and focuses on tax-effective solutions, estate planning, asset protection, SMSF compliance and trusts, estates and SMSF disputes. He works with and consults to high net worth individuals, family offices, legal and non-legal professionals and their clients. Nathan is a regular presenter in his areas of interest and expertise, and regularly presents for organisations and practitioner discussion groups throughout Australia. He is also an adjunct lecturer and advisory committee board member for the Estate Planning Practice specialisation in the Master of Laws program at the College of Law. Nathan was awarded The Tax Institute’s national Dux Award for CTA3 Advisory and the prestigious Justice Graham Hill Scholarship in 2017. Nathan has also been appointed as a member of the Academic Board at The Tax Institute. - Current at 23 July 2025
Click here to expand/collapse more articles by Nathan Yii.
Megan Tan
Megan is a Associate Lawyer with Nathan Yii Lawyers.

 

Individual sessions

Payment and taxation of death benefits

Author(s):  Nathan Yii,  Megan Tan

Materials from this session:

Further details about this event:

 

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