Surviving Spouse Benefits: Conflicting PBRs

by

Ed.

From www.smsfadviser.com: Two conflicting Private Binding Rulings addressed whether a surviving spouse can expect to benefit from a superannuation death benefit paid to the estate of a deceased member if the spouse dies before the benefit is paid.

Ruling 1 determined the death benefit was tax-free in the deceased’s estate, while Ruling 2 found it taxable.

Filed under: Superannuation

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