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 Dealing with death benefits and tax effective SMSF succession planning
 Employee share schemes and SMSFs

SMSF Online Updates - 8th Apr 2022 - single session

SMSF Online Updates - 8th Apr 2022 - single session

All delegates must be registered to be able to see training and to be eligible to receive CPD hours and not to breach copyright law.


  • Expiry Date: 8 April 2023
  • Duration: 90 minutes


Dealing with death benefits and tax effective SMSF succession planning (~90 minutes):

We have been living with the transfer balance cap (TBC) regime for well over 4 years now, and the industry has been adjusting to the substantial impact of the super reforms in the context of payment of superannuation death benefits under the TBC and SMSF succession planning more broadly. In this session, we cover the essential guide to paying death benefits and key strategies for tax effective succession planning to achieve the best outcomes for families in view of the current regulatory system. We cover:

  • How the TBC limit ($1.6 to $1.7M) impacts a typical couple that want the surviving spouse to keep the maximum amount in super

  • What are the best practices for payment of death benefits including:

    • The tax and TBC implications of paying death benefit pensions (eg, to a surviving spouse)

    • Dealing with the ‘as soon as practicable’ requirement and the maximum lump sum limit

    • Maximising the fund’s exempt current pension income (ECPI)

  • Drafting a BDBN so a specific asset will be transferred upon death to a dependant ‘in specie’

  • Planning points in relation to minimising tax when death benefits are to be paid to adult children

  • What is the ATO’s latest views on super passing via a testamentary trust (TT); especially in view of s 102AG(2AA) of the ITAA 1936

  • Succession to control of an SMSF corporate trustee

  • And more …


Presenter – William Fettes  

Fee: $150 incl GST group discounts available
CPD Hours: 1.5
Designed for: Advisers seeking to stay abreast of SMSF news.


William Fettes
Senior Associate
DBA Lawyers

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