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Superannuation member balance strategies upon death paper

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Published on 17 Jun 21 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper covers:

  • Implications of recent cases
  • The importance of valid binding death benefit nominations (BDBNs)
  • Transfer balance cap strategies and solutions
  • Dealing with properties and other “lumpy” assets when paying death benefits and
  • The changing role of superannuation in estate planning.

Author profile

Jemma Sanderson CTA
Jemma Sanderson, CTA, is a Director of Cooper Partners Financial Services, heading up their SMSF specialist services. Jemma provides strategic advice on SMSFs, estate planning and wealth management to clients, as well as technical support and consultancy to accounting, legal and financial planning groups. Jemma has over 25 years’ experience in developing complex strategies for high-net-worth clients. Jemma is a regular presenter on superannuation and SMSFs for the professional bodies across the country and is the author of The Tax Institute’s popular publication, the SMSF Guide, in its ninth edition. Jemma received the 2024 Community Service Award at The Tax Institute’s Tax Summit for her contribution to the the Tax Institute. - Current at 05 May 2026
Click here to expand/collapse more articles by Jemma SANDERSON.

 

This was presented at 2021 WA Tax Forum .

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Superannuation member balance strategies upon death

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