We have compiled a Go-To Guide on superannuation death benefits to ensure you are confident in your understanding of the impact of the latest superannuation changes, particularly the introduction of the transfer balance cap, regulatory requirements under the superannuation laws, tax implications under tax laws and the importance of the governing rules as set out in each fund’s trust deed.
Key advice issues regarding superannuation death benefits have been highlighted including case studies to help illustrate various scenarios.
Finally, a white label document that can assist you in communicating with your clients on how these succession planning changes might affect them.
At the time of publishing, the contents of this resource were accurate and correct.
Disclaimer: Technical Papers contain factual information only and are prepared without considering particular objectives, financial circumstances and needs. The information provided is not a substitute for legal, tax and financial product advice. The information contained in this document does not constitute advice given by the SMSF Association to you. If you rely on this information yourself or to provide advice to other persons, then you do so at your own risk. The SMSF Association is not licensed to provide financial product advice, legal advice or taxation advice. We recommend that you seek appropriate professional advice before relying upon the information in this technical paper. While the SMSF Association believes that the information provided is accurate, no warranty is given as to its accuracy and persons who rely on this information do so at their own risk. The information provided in this paper is not considered financial advice for the purposes of the Corporations Act 2001. © SMSF Association