From www.thesenior.com.au: Experts advise that to minimise taxes on superannuation when planning a deceased estate, individuals should consider nominating the executor of their will as the beneficiary, which can bypass the Medicare levy.

Alternatively, withdrawing superannuation before death allows it to be passed on as a non-taxable asset, though this approach has associated risks.

Some beneficiaries might utilise a “cash-out/re-contribution” strategy, enabling them to convert taxable components to non-taxable, but eligibility for this strategy is contingent on specific criteria.