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25 May 2022

ATO’s clarification on benefit types a pandora’s box

The ATO has recently provided an update on their view of whether a payment will be treated as a superannuation member benefit or as a superannuation death benefit where a member dies after they have requested a benefit, but before the actual benefit payment by the superannuation fund¹. Whether a benefit payment is treated as…

16 Mar 2022

Part 2: The tax treatment of superannuation death benefits

In a previous technical article, we considered who could be paid a superannuation death benefit. This is determined under the superannuation law. We now turn to the income tax treatment of a superannuation death benefit.A superannuation death benefit could be received by a person either: Directly from a superannuation fund, where they meet the definition…

10 Feb 2022

Part 1: Who can be paid your superannuation on death?

There are two important questions that need to be answered when it comes to complying with the compulsory cashing requirements of a deceased member’s superannuation benefit: 1. Who can the superannuation death benefit be paid to?2. How will the superannuation death benefit be taxed? The answer to the first question can be found in the…

13 Oct 2020

ATO clarifies reporting of death benefit rollovers

The ATO has updated its website to clarify that where a dependent beneficiary rolls over a death benefit to another superannuation fund, there is no requirement to include an element untaxed on the Death Benefit Rollover Benefit Statement (RBS).

1 Jul 2020

2020-21 legislative update

This article highlights some of the key legislative updates that have passed into law ahead of the 2020/21 financial year. Find out what laws made the statute books and what didn't.

6 Feb 2020

Survivorship calculator

This calculator provides an estimate of longevity for individuals and couples based on Australian life tables. Lifespan estimates may be useful for purposes such as retirement planning and estate planning.

21 Oct 2019

SMSF Retirement Insights Volume 8: SMSFs on track for aspirational retirement lifestyle

Accurium’s SMSF Retirement Insights Infographic illustrates how SMSF retirees are tracking against achieving their goals of a comfortable or aspirational lifestyle in retirement. The data is drawn from around 65,000 SMSFs with balances in the retirement phase, and uses Accurium’s stochastic Retirement Adequacy Model to assess how SMSF retirees are tracking against their goals.

14 Mar 2019

Legislation fixes death benefit issue with reversionary TRIS

Treasury Laws Amendment (2018 Measures No.4) Bill 2018 finally received Royal Assent on 1 March 2019. This Bill addressed an outstanding issue with reversionary transition to retirement income streams (TRIS) paid to a beneficiary who had not yet met a condition of release.