From www.bantacs.com.au: Death triggers various tax implications that can significantly impact an estate, even in the absence of a formal death tax.

Key issues include a 17% tax on superannuation paid to non-spouse beneficiaries and the loss of main residence exemption for properties owned while living overseas.

Proper estate planning, including structured wills and accurate record-keeping, can help minimize these tax burdens and ensure beneficiaries are not adversely affected.