death benefits

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Sladen Snippet – Williams v Robba - death benefit claim staking process upheld

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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.

 

#superannuation #SMSF #trusts #deathbenefits #realandgenuineconsideration #trusteediscretion

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Super and death case studies part 3 – tax issues where BDBN directs death benefit payment of large property in-specie

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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’.

 

#superannuation #SMSF #deathtax #deathbenefits #estateplanning #deathbenefitdependant #CGT #inspecie #BDBN

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Super and death case studies part 2 – super ‘death tax’ and achieving equality between beneficiaries

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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.

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Super and death case studies part 1 – pre-death withdrawals

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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.