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Articles
Below is a register of some articles from our newsletters for your ease of reference.
These articles are not intended to be and should not be used as a substitute for taking taxation advice in any specific situation. The information in these articles may be subject to change as taxation, superannuation and related laws and practices alter frequently and without warning.
You can also view the articles as an indexed list HERE.
17. Lump sum payments from foreign superannuation funds
Payment may not be tax free even if paid to a dependant.
16. Gifts to foreign residents – usual rollover does not apply
Where an asset that is not taxable Australian property owned by a resident deceased person passes to a foreign resident beneficiary, the usual CGT roll-over for death does not apply. Instead, CGT event K3 (in section 104-215 of the ITAA 1997) happens.
15. Case study – Parents living overseas agreed ‘Death benefit dependants’
At first glance it might be assumed that the parents of the deceased could not be death benefits dependants. After all, they resided overseas.
14. Death Benefits – Defence force and Police personnel
From 1 July 2007, a lump sum payment to a non-financial dependant by a complying superannuation fund is treated as tax free if the deceased died in the line of duty as either a member of the Australian Defence Force, Australian Police Force or as a Protective Services Officer.
13. Superannuation death benefits Part 2
Welcome to the second part of our two part series on the topic of taxation of superannuation proceeds following the death of a fund member.
12. Superannuation death benefits Part 1
Welcome to part one of our two-part series on the taxation of superannuation proceeds following the death of a fund member.