VIC 7th Annual Tax Forum

The Tax Institute

Challenging death benefit payments from superannuation funds has followed four broad categories over the years. Interestingly, they have developed in relatively discrete time periods. Those four categories are:

• Control cases;

• BDBN challenge cases;

• Conflict of interest cases; and

• Discretion challenge (claim staking) cases.

In this paper we will examine each of those categories but concentrate on the latter two being the emerging areas of death benefit challenges.

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