What Happens to an SMSF When a Member Dies?

This guide states the law as at 30 September 2026. It is general information about legal and tax rules and is not financial product or investment advice.

Four Separate Questions After a Member Dies

When a member of a self managed superannuation fund (SMSF) dies, families often ask one question: who gets the super? Legally, there are at least four separate questions, and each is answered by a different set of rules.

1. Who controls the fund now? This depends on the trust deed, the identity of the continuing trustees and, for a corporate trustee, the company's constitution, directors and shareholders.
2. Is the fund still an SMSF? This depends on section 17A of the Superannuation Industry (Supervision) Act 1993 (Cth) (SIS Act) and whether the trustee and member structure is brought back into line within the time the Act allows.
3. Who may, and who must, receive the deceased member's benefits, and in what form? This depends on the SIS Regulations, the deed, any valid binding nomination or reversionary pension, and a proper exercise of trustee discretion.
4. How is the payment taxed, and what happens to the fund afterwards? This depends on Division 302 of the Income Tax Assessment Act 1997 (Cth), the transfer balance cap rules and the fund's ongoing compliance obligations.

Mixing these questions up causes most of the problems we see. A Will does not control the fund's assets. An executor does not automatically become a trustee. A surviving spouse who is the only remaining trustee still has to act within the deed and the law, even if they would personally benefit from a particular decision.

Immediate Steps and a Document Checklist

In the first weeks, the aim is to protect the fund's assets, work out who has authority to act, and avoid decisions that cannot be undone. The following steps are a sensible starting point.

1. Do not pay out, transfer or sell major assets yet unless there is a clear legal basis and the decision-makers are properly in office. Routine obligations, such as loan repayments and insurance premiums, still need attention.
2. Build a control map. List every current trustee or director, every shareholder of any trustee company, the executor named in the Will and whether a grant of probate or letters of administration will be needed.
3. Find the governing documents. The deed and every amendment, the company constitution and company registers, nominations and pension documents, and the Will.
4. Tell the fund's accountant, administrator and auditor, and check bank and platform signing authority. Banks usually freeze or restrict accounts where the deceased was a signatory until authority is shown.
5. Identify potential recipients and conflicts early. Note who is a spouse, child, financial dependant or interdependent, and who among the decision makers could also benefit.
6. Get legal advice before any trustee resolution about appointments, the validity of a nomination, or the payment of benefits.

Documents to locate:

• the original trust deed and every deed of variation, with evidence each amendment was made in the way the deed required;
• the trustee company's constitution, ASIC company extract, register of members (shareholders), share certificates, and records of directors' consents;
• trustee minutes, particularly those about admitting members, starting pensions and receiving nominations;
• every binding or non-binding death benefit nomination, including any revocations and evidence of when and how each was given to the trustee;
• pension commencement documents, product disclosure or terms documents, and any reversionary nomination;
• member statements, the latest financial statements and audit report, and transfer balance account reporting;
• life or disability insurance policies held by the fund;
• property titles, loan documents for any limited recourse borrowing arrangement, leases and investment platform statements;
• the Will, any codicils, and any enduring power of attorney that operated before death (see powers of attorney in Victoria).

Estate Assets, Fund Assets and Company Shares

A frequent misunderstanding is that everything connected to the deceased forms part of the estate. It does not. The table below separates the three kinds of property usually involved.

Owning shares in the trustee company does not give the shareholder any interest in the fund's assets. Shares matter because shareholders can usually appoint and remove directors, and directors make the trustee's decisions. That is why the shareholding in a trustee company can be as important as a nomination.

Does the Fund Remain an SMSF? Section 17A

Section 17A(1) sets out the basic conditions for a fund with two to six members: each individual trustee must be a member, or each director of a corporate trustee must be a member; each member must be a trustee or director; no member may be an employee of another member unless they are relatives; and trustees and directors must not be paid for their duties. Section 17A(2) has separate rules for a single-member fund. With a corporate trustee, the member must be the sole director, or one of only two directors where the other is a relative or the member is not their employee. With individual trustees, there must be two trustees: the member and a relative, or the member and a person who does not employ the member.

A death usually breaks these conditions. For example, where a couple were the only two members and trustees, the survivor becomes a single member with a single individual trustee, which section 17A(2) does not allow.

The Legal Personal Representative Allowance: Section 17A(3)(a)

Section 17A(3)(a) provides that a fund does not fail the basic conditions merely because a member has died and the member's legal personal representative is a trustee, or a director of the corporate trustee, in place of the member, during the period beginning when the member died and ending when death benefits commence to be payable in respect of the member.

Three points follow from the text.

• It is an allowance, not an appointment. The provision says what does not break the SMSF conditions. It does not appoint anyone. The executor or administrator becomes a trustee or director only if appointed under the deed, or under the constitution and the Corporations Act.
• It ends when death benefits commence to be payable. The statutory endpoint is when benefits become payable, which is not the same as when payment is finally made. The Act does not define the moment precisely, so where the representative's role may need to continue, the timing should be considered with advice.
• The representative does not become a member. Being appointed trustee or director in place of the member does not give the executor a member interest or any personal right to the benefits.

The allowance is not a universal substitution rule. Where the legal personal representative is a State or Territory Public Trustee, section 17A(3)(aa) instead covers an individual who holds office in the member's place for the same period, but only if the Public Trustee has approved that individual in writing and the individual is appropriately qualified and holds all necessary licences. Section 17B(1)(b) and (2)(b) allow such a person to be paid for those duties without breaching the rule that SMSF trustees and directors must not be remunerated. The current compilation of the Act, in force from 1 July 2026, records amendments to sections 17A and 17B by Act No. 58 of 2026 commencing on that date. In every case, the appointment must still be made under the deed or constitution.

In the SIS Act, "legal personal representative" means the executor of the Will or administrator of the estate of a deceased person, the trustee of the estate of a person under a legal disability, or a person holding an enduring power of attorney. The enduring power of attorney limb matters only while the member is alive. An enduring power of attorney ends when the person who made it dies, and so does the section 17A(3)(b) allowance for an attorney acting in the member's place. That does not by itself end a separate appointment as trustee or director: whether the former attorney remains in office depends on the deed, the constitution and general law. The trustee structure should be reassessed, any removal or replacement made validly, and the attorney is not automatically a substitute for the executor.

The Six-Month Period in Section 17A(4)

Section 17A(4) is a different rule. If a fund would otherwise cease to be an SMSF, it does not cease until the earlier of the time an RSE licensee of the fund is appointed or six months after it would otherwise have ceased. Under section 17A(5), this period does not apply (except for the purposes of section 29J) if a reason the fund would cease to be an SMSF was the admission of one or more new members.

In practice, this gives the survivors up to six months to restructure: for example, by appointing a second individual trustee, moving to a corporate trustee, or rolling benefits to another fund and winding up. The ATO's guidance also asks trustees to notify it of changes to the trustee structure within 28 days.

This is not a deadline for paying the death benefit. Payment is governed by regulation 6.21, discussed below, which requires cashing as soon as practicable. Depending on the facts, that may be well before or after six months.

Individual Trustees: Common Scenarios

Where the fund has individual trustees, the deed usually contains the power to appoint and remove trustees, and says who holds that power after a member's death. Trust assets are held in the names of the trustees, so once the trustee line-up changes, title to assets such as real property and shareholdings needs to be updated into the names of the continuing trustees.

• Two-member fund, one member dies. The survivor remains a trustee but is now a single member with a single trustee. Within the section 17A(4) period, the survivor typically needs to appoint a second individual trustee who satisfies section 17A(2), appoint a company as trustee, or leave the SMSF system. The deceased's representative may be appointed as a co-trustee under the deed for the section 17A(3)(a) period.
• Single-member fund, the member dies. The remaining trustee (often a relative) may be the only person in office. That person must deal with the death benefit in accordance with the deed, even if they are also a possible beneficiary. Once the benefits have been paid out, there may be no member left and the fund is usually wound up.
• Several adult members. Surviving trustees may outnumber the deceased's side of the family. Their decision-making must still comply with the deed, the SIS covenants and any binding nomination.

In Ioppolo v Conti [2015] WASCA 45, the Western Australian Court of Appeal considered whether the SIS Act mandates the appointment of a deceased member's executors as trustees of an SMSF on the member's death. The appeal by the executors was dismissed; the surviving member, as trustee, was not required to appoint them, and an assertion that his decision lacked good faith failed for want of evidence. The case illustrates that the Act permits, but does not require, the representative's appointment.

Corporate Trustees: The Company Continues, Control May Not

A company that is trustee of the fund does not die with a member, so the trustee itself continues. That is one reason corporate trustees are often recommended for SMSFs. However, the company acts only through its directors, and the death of a director can leave it unable to make decisions.

• Remaining directors and quorum. If other directors remain, check whether the constitution's quorum is still met and who may appoint new directors. A constitution may require a minimum number of directors.
• Sole director and sole shareholder. Where the deceased was the only director and only shareholder of a proprietary company, section 201F(2) of the Corporations Act 2001 (Cth) allows the personal representative appointed to administer the estate to appoint a person as director. Under section 201F(4), the representative may appoint themselves, and under section 201F(5), the appointee holds office as if appointed in the usual way. Section 201F does not help where there were other shareholders, or other directors.
• Transmission of shares. Section 1072A is a replaceable rule, so the company's constitution can displace or modify it. Where it applies and the shares were not held jointly, the company recognises only the personal representative as entitled to the deceased's shares. Once the representative gives the directors the information they reasonably require, the representative may elect to be registered or transfer the shares, and has the same rights as the deceased shareholder whether or not registered.
• Jointly held shares. If the shares were held jointly and section 1072A applies (it is a replaceable rule, so check the constitution), section 1072A(5) says the company recognises only the survivor. The shares do not pass under the deceased's Will.

Formal steps for any new director include a signed consent to act given before appointment (section 201D), a director identification number (section 1272C), and notice to ASIC within 28 days of the change. Under section 104A of the SIS Act, each new trustee or director of a trustee company must sign the ATO trustee declaration within 21 days of taking office. The question of who holds the trustee company's shares is explained further in our guide to the death of a company director or shareholder.

Who Can Lawfully Receive the Benefit

Regulation 6.22 of the SIS Regulations generally allows a deceased member's benefits to be cashed only in favour of the member's legal personal representative, one or more of the member's dependants, or both. If the trustee cannot find either after reasonable enquiries, the benefit may be paid to another individual. Section 55A of the SIS Act reinforces this: the fund's governing rules must not permit benefits to be cashed after a member's death otherwise than in accordance with the prescribed standards, and inconsistent rules are invalid to that extent.

A "dependant" under section 10 of the SIS Act includes the spouse, any child of the member (of any age, including adopted children, stepchildren and children within the meaning of the Family Law Act 1975) and any person in an interdependency relationship with the member. Because the definition is inclusive, a person who was financially dependent on the member in the ordinary sense also qualifies. Siblings, parents, and friends are dependants only if financially dependent or interdependent.

SIS dependants and tax dependants are different categories. For tax purposes, section 302-195 of the Income Tax Assessment Act 1997 defines a death benefits dependant as a spouse or former spouse, a child under 18 at the time of death, a person in an interdependency relationship, or another person who was a dependant just before death. The ATO's general guidance lists former spouses among dependants in both senses; however, the SIS inclusive definition of "spouse" does not expressly include a former spouse, so a direct payment to a former spouse needs careful analysis of financial dependency or interdependency. The table below summarises common cases.

Financial dependency and interdependency are questions of fact at the date of death. Useful evidence includes bank statements showing regular support, shared household expenses, lease or mortgage documents, statements from carers or medical practitioners, and evidence of living arrangements. The practical position of adult children is discussed in superannuation death benefits and adult children.

Compulsory Cashing and the Form of Payment

Regulation 6.21(1) requires a member's benefits to be cashed as soon as practicable after the member dies. Rolling the benefits over as soon as practicable for immediate cashing is also sufficient. The ATO says death benefits should be paid as soon as possible. What is practicable depends on matters such as identifying recipients, obtaining a grant of probate where the estate is a recipient, resolving genuine disputes and selling assets, but delay without good reason is a compliance risk.

The benefit cannot simply stay in the fund in accumulation, and it cannot be moved into a surviving member's own accumulation account by a journal entry. Under regulation 6.21(2), the permitted forms are a single lump sum, an interim and a final lump sum, a series of superannuation lump sums of the kind described in section 301-275(1)(b) of the 1997 Tax Act, or one or more retirement phase pensions or annuities.

A pension or annuity is available only if, at the time of death, the recipient was a dependant and, for a child of the member, was under 18, or was 18 or older and either financially dependent and under 25, or had a permanent disability of the kind described in regulation 6.21(2C). A child's death benefit pension must generally be cashed as a lump sum when the pension ends or when the child turns 25, whichever is earlier, unless the disability exception applies. Everyone else, including most adult children and the estate, can receive only lump sums.

Binding Nominations After Hill v Zuda

For funds other than SMSFs, section 59(1A) of the SIS Act allows the governing rules to permit a member, by notice given in accordance with the regulations, to require the trustee to pay death benefits to the legal personal representative or dependants. Regulation 6.17A sets out those conditions, including witnessing requirements and a three-year lapsing rule. Section 59(1), which restricts discretions exercisable by persons other than the trustee, expressly excludes SMSFs.

In Hill v Zuda Pty Ltd [2022] HCA 21, the High Court held that regulation 6.17A does not apply to SMSFs. The binding effect of an SMSF nomination therefore depends on the fund's deed and general trust law. That holding is narrower than it is sometimes described. It does not mean that every SMSF nomination is valid, binding or permanent.

When checking an SMSF nomination, consider:

• Which version of the deed applies. A nomination is tested against the deed provisions in force at the relevant times, so the chain of amendments must be valid. An amendment made without following the deed's amendment clause may be ineffective.
• Form and witnessing. Some deeds require a particular form, two adult witnesses who are not beneficiaries, or a signed declaration.
• Expiry and renewal. Some deeds adopt a three-year life or require confirmation. Others allow non-lapsing nominations. The deed decides.
• Delivery and receipt. Many deeds require the nomination to be given to, or received or accepted by, the trustee. Proof of delivery is often disputed.
• Eligible recipients. A nomination can only direct payment to persons the law permits, being dependants or the legal personal representative. Naming an ineligible person, or a description that is unclear, can make all or part of it ineffective.
• Later events. Revocation, a later nomination, or a change in the nominee's status may matter, depending on the deed.

A detailed explanation of preparation and formalities is in our guide to binding death benefit nominations.

Pensions, Reversion and the Transfer Balance Cap

If the deceased was receiving a pension, the first question is whether it was reversionary. A pension generally stops on death unless the pension terms provide that it continues (reverts) to a nominated person. Whether a reversionary nomination or a binding nomination prevails depends on the deed and the pension documents; some deeds contain an express priority rule. A reversion can operate only in favour of a person eligible to receive a death benefit pension under regulation 6.21(2A).

Where a pension reverts, the recipient receives an income stream that must continue to meet the minimum annual payment standards. Where it does not revert, the balance becomes a death benefit that must be cashed as soon as practicable. Income tax regulations can treat the fund as continuing to have retirement phase income for a period after death, but that treatment depends on the benefits being paid as soon as practicable, and the tax outcome for the fund in the interim period should be confirmed by the fund's accountant.

The transfer balance cap limits how much can be held in retirement phase income streams. The general transfer balance cap was indexed on 1 July 2026 from $2 million to $2.1 million for the 2026–27 financial year. Each person has their own personal cap, which may be lower if they started a pension before indexation. For a reversionary pension that became payable on or after 1 July 2017, the credit arises in the recipient's transfer balance account 12 months after the member's death, but its amount is the value of the income stream at the date of death, not the balance 12 months later. This gives time to plan (for example, commuting part of the recipient's own pension). That 12-month period is not a holiday from paying the pension or from the compulsory cashing rules. For a new, non-reversionary death benefit pension, the credit arises on the day the recipient becomes entitled to it and equals its value on that day. Special rules apply to children receiving death benefit pensions.

Tax on SMSF Death Benefits

The tax outcome depends on who receives the benefit, whether they are a tax death benefits dependant, the form of payment, and the components of the benefit. It is not correct to say that death benefits are tax-free for everyone.

• Lump sum to a tax dependant: not assessable income and not exempt income, so no tax is payable.
• Lump sum to a non-dependant (commonly an independent adult child): the tax-free component is tax-free; the taxable component's taxed element is taxed at a maximum rate of 15% plus the Medicare levy; any untaxed element (which can arise where insurance proceeds are included) is taxed at a maximum rate of 30% plus the Medicare levy.
• Paid to the estate: the executor is taxed according to whether the estate's beneficiaries are tax dependants, and the Medicare levy is not added when tax is paid by the trustee of the deceased estate.
• Death benefit pension to a tax dependant:the test is the deceased's age at death or the recipient's age when each payment is received (sections 302-65 to 302-90). If the deceased died aged 60 or over, or the recipient is 60 or over when a payment is received, the tax-free component and the taxed element are tax-free, and any untaxed element is assessable with a 10% tax offset. If both are under 60, the tax-free component is still tax-free, the taxed element is assessable with a 15% tax offset, and any untaxed element is assessable at marginal rates without an offset.

For tax, section 302-195 treats a child of the deceased as a death benefits dependant only if the child was under 18 at the time of the deceased's death, or was financially dependent on, or in an interdependency relationship with, the deceased just before death. Tax-dependant status is assessed as at the date of death: a child who was under 18 when the member died does not lose that status by turning 18 while receiving a death benefit pension. A permanent disability can make an adult child eligible under the SIS rules to receive a pension, but does not by itself make the child a tax dependant. Under section 303-5, a lump sum from a complying superannuation plan arising from commuting a child's death benefit pension is tax-free if the child is under 25 when the lump sum is received, the commutation takes place because the child turns 25, or the child is permanently disabled when the lump sum is received. The lump sum is tax-free only if the child had received at least one payment from that income stream because of the death of a person of whom the child was a death benefits dependant.

Where a benefit is paid to a non-dependant, the fund must withhold PAYG tax. Detailed rules are explained in our guide to tax on superannuation death benefits.

Liquidity, Insurance, Property and Other Assets

SMSFs often hold assets that cannot be split or sold quickly, such as a property or a business premises. The trustee's investment strategy obligation under section 52B(2)(f) specifically requires regard to liquidity and to the fund's ability to discharge existing and prospective liabilities, which include death benefits.

• Insurance proceeds paid to the fund form part of the deceased member's benefits and may affect the tax components.
• In specie payment. If the deed allows, a lump sum may be paid by transferring an asset rather than cash. Pension payments, in the ATO's view, must be paid in money. Any transfer should be at market value and documented.
• Valuation. Assets need a current market valuation to calculate the benefit and allocate between members' interests.
• Capital gains tax and duty. Selling or transferring an asset is usually a CGT event for the fund, and transferring land may have stamp duty consequences. The tax position depends on whether the asset supported a retirement phase interest.
• Borrowing arrangements. A limited recourse borrowing arrangement may contain default or review events triggered by a death. A personal guarantee given by the deceased does not automatically become a debt of the estate on death, but it may bind the estate as a contingent obligation depending on the terms of the guarantee and loan and whether a default occurs; review the documents and the lender's security.
• Related-party restrictions still apply if a surviving member or relative wishes to buy an asset from the fund, or if the fund's remaining investments need to be restructured.

We explain the legal and tax framework. Decisions about which investments to sell or keep are financial matters for the trustees and their licensed financial adviser.

Trustee Duties, Conflicts and Disputes

Section 52B of the SIS Act deems the governing rules of every SMSF to contain covenants by each trustee, including to act honestly in all matters concerning the fund, to exercise the care, skill and diligence of an ordinary prudent person, and to perform duties and exercise powers in the best financial interests of the beneficiaries. Under section 52C, each director of a corporate trustee covenants to exercise a reasonable degree of care and diligence to ensure the trustee company carries out those covenants. These covenants, together with the deed and general trust law, govern decisions about death benefits.

Conflicts are common. A surviving spouse may be the sole trustee and also a potential recipient, or an executor who is appointed trustee may also benefit under the Will. Some deeds expressly allow trustees to make decisions despite a personal interest; others do not. Either way, a trustee exercising a discretion should identify all potential recipients, gather relevant information, consider the competing claims genuinely, and keep a written record of the decision and the reasons. A trustee who ignores a valid binding nomination can face personal consequences. In Wooster v Morris [2013] VSC 594, a Special Referee had found the deceased's nomination in favour of his daughters valid, and the Supreme Court of Victoria then dealt with interest, costs and whether the trustee company controlled by the surviving spouse was entitled to an indemnity from the fund, which it was not.

Where there is a real risk that benefits will be paid or assets moved before a disputed issue is resolved, urgent advice about an injunction or undertakings may be needed. Disputes about SMSF death benefits are decided by agreement or by the courts, not by the Australian Financial Complaints Authority, which deals with most APRA-regulated funds. The ATO regulates SMSF compliance, but it does not decide who is entitled to a benefit. For an overview, see superannuation death benefit disputes, and for second-relationship risks, see superannuation in blended families.

The Estate's Role

The executor named in the Will, or an administrator appointed by the court on a grant of letters of administration, is the legal personal representative. In that role they may deal with the deceased's shares in the trustee company, may be appointed trustee or director, and receive any benefit paid to the estate. Trustees and banks commonly require a grant of probate before paying the estate, and a benefit paid to the estate is then distributed under the Will or intestacy rules and can be exposed to estate debts and family provision claims. A Will cannot direct the SMSF trustee how to pay benefits; see does your Will control your superannuation? and executor duties in Victoria.

After the Benefit Is Paid: Continue or Wind Up

The trustee structure needs attention from the date of death, not only after the benefits are paid, because the section 17A(3)(a) allowance ends when death benefits commence to be payable. Once the benefits are paid, the survivors decide whether the fund will continue. If it continues, the trustee structure must satisfy section 17A, trustee changes must be notified to the ATO, ASIC records must be current, bank signatories updated, and the investment strategy reviewed. If the fund is wound up, remaining members' benefits must be rolled over or paid lawfully, a final independent audit by an approved SMSF auditor must be obtained before the final annual return is lodged, and the ABN and registrations must be cancelled. For the year of death, the audit must likewise be completed before the SMSF annual return is lodged; the audit report is kept by the trustee, not lodged with the return. Other reporting does not wait for the audit or the return. Most transfer balance account events must be reported within 28 days after the end of the quarter in which they occur, with shorter deadlines for some commutations made in response to an excess transfer balance determination or commutation authority. For a reversionary pension, the fund reports the reversionary beneficiary's credit with the member's date of death as the effective date, even though the ATO applies the credit 12 months later. Coordination between the lawyer, accountant, SMSF auditor and financial adviser avoids many of the common errors.

Hypothetical Examples

The following examples are hypothetical. They illustrate the questions that arise and do not predict how any trustee or court would decide an actual case.

Hypothetical 1: two individual trustees. Ana and Ben are the only members and individual trustees. Ben dies with a non-binding nomination in favour of Ana and an account in accumulation phase. His Will leaves everything to his children from a first marriage. Ana is now the sole trustee of a one-member fund, which section 17A(2) does not permit, so she has up to six months under section 17A(4) to restructure. The deed allows her to appoint Ben's executor as a co-trustee for the section 17A(3)(a) period, or a relative as second trustee, or to appoint a company. She must decide how to pay Ben's benefits in accordance with the deed, having a personal interest in the outcome, and should document how she considered both herself and Ben's children.

Hypothetical 2: sole director, sole shareholder. Carla was the sole member, sole director and sole shareholder of the trustee company. Her daughter is her executor. Once probate is granted, the daughter can use section 201F to appoint herself director, signing a consent and holding a director ID first. As director, she must apply the deed and any valid nomination, and cannot simply treat the benefits as her own; if Carla's valid nomination directs payment to the estate, the benefit is then dealt with under the Will.

Hypothetical 3: reversionary pension and a nomination. Dev had a pension documented as reversionary to his spouse, and a later binding nomination in favour of his estate. The deed says pension terms prevail over nominations. The spouse is eligible to receive the reversionary pension, the transfer balance credit arises 12 months after Dev's death, and the spouse must consider her personal cap. If the deed had contained no priority rule, the conflict would require legal analysis before any payment.

Primary Sources Checked

• Superannuation Industry (Supervision) Act 1993 (Cth), ss 10 (definitions of dependant, spouse, child and legal personal representative), 17A, 17B, 52B, 52C, 55A, 59 and 104A (compilation in force from 1 July 2026).
• Superannuation Industry (Supervision) Regulations 1994 (Cth), regs 6.17A, 6.21 and 6.22.
• Corporations Act 2001 (Cth), ss 201D, 201F, 205B, 1072A and 1272C.
• Income Tax Assessment Act 1997 (Cth), Divisions 302 (including ss 302-65 to 302-90 and 302-195) and 303 (s 303-5), compilation of 27 August 2026.
• ATO, When to lodge a transfer balance account report for SMSFs.
• ATO, Superannuation death benefits.
• ATO, Death of an SMSF member and Transfer balance cap.
• Hill v Zuda Pty Ltd [2022] HCA 21; Ioppolo v Conti [2015] WASCA 45; Wooster v Morris [2013] VSC 594.

Related Reading and Advice

For professional advice, see our superannuation and SMSF succession service page and our probate and estate administration service page. This article is general information only — Parke Lawyers does not provide financial product, superannuation product or investment advice.

Frequently Asked Questions