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Noel Whittaker Money columnist November 19, 2025 — 5.01am
You recently commented on the tax implications when a super fund has to be disposed of. In our case, on the death of the survivor, the funds go into a trust where the trustee disposes of them to nominated charities. Is there any tax relief from the death tax of 17 per cent payable to a non-dependent which in this case would be the charities?
Leigh Mansell, technical director of Heffron says when it comes to the tax treatment of the super received by a deceased’s estate, the tax law includes look-through provisions.
This means a super death benefit paid to the deceased’s executor is taxed in the same way it would be taxed if it had been paid directly to the beneficiary – the

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