Superannuation is promoted as a tax effective vehicle for a person to accumulate funds for their retirement. With the focus of superannuation being on contributions and the provision of retirement benefits, a member’s superannuation benefit in the event of their death is often overlooked.
Key topics:
- Member directions
- Dependants of a deceased member
- Taxation of death benefits
This one hour online course forms part of the FastClass short course suite.
Learning objectives
- Identify the mechanisms available to a client to allow them to direct their superannuation benefits in the event of their death
- Discuss the implications of death benefit nominations
Audience
This course is suitable for:
- accountants who are licensed to provide SMSF advice
- employees of accountants who are licenced to provide SMSF advice
- SMSF auditors
- trustees of SMSFs
