Sladen Thoughts
Legal industry latest news and insights
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Sladen Snippet – PBR confirms adult child can receive death benefits tax free
Can an adult child who earns their own income still receive superannuation death benefits tax free? In a recent private binding ruling, the ATO said yes. An adult child who worked, received JobSeeker Payment and received family trust distributions was still found to be financially dependent on her late parent, because she relied on the parent's regular support to maintain her normal standard of living. That made her a death benefits dependant, so the death benefit was received tax free.
Sladen Snippet – Williams v Robba - death benefit claim staking process upheld
The recent decision by the QLD Supreme Court in Williams v Robba illustrates the importance of conducting a ‘claim-staking process’ to demonstrate that an SMSF trustee has given real and genuine consideration in exercising its discretion to pay superannuation death benefits.
Super and death case studies part 3 – tax issues where BDBN directs death benefit payment of large property in-specie
This article is the third in a three-part series setting out practical solutions to common issues in super, tax and estate planning, with a particular focus on the tax impact of payments to beneficiaries.
Part 3 of our series looks at the tax issues which should be considered when paying death benefits in specie, including capital gains tax and the super ‘death tax’.
Super and death case studies part 2 – super ‘death tax’ and achieving equality between beneficiaries
This article is the second in a three-part series setting out practical solutions to common issues in super, tax and estate planning, with a particular focus on the tax impact of payments to beneficiaries.
Super and death case studies part 1 – pre-death withdrawals
This article is the first in a three-part series setting out practical solutions to common issues in super, tax and estate planning, with a particular focus on the tax impact of payments to beneficiaries.
Part 1 of our series looks at how withdrawing super benefits before death can form part of a member’s overall estate planning.