Super Trust Deeds

Learn what a Self-Managed Super Funds (SMSF) is, how much an SMSF costs and how to manage a SMSF in Australia.

When all of the Members of an SMSF have died the assets of the SMSF must be distributed amongst the dependants of the deceased Members or paid to the personal legal representative of the deceased Members to be distributed in accordance with the Will of the deceased Members. If a Member has given the Trustee a direction in writing either in the form of a binding death benefit nomination or in some other form then the Trustee may distribute the Member's share of the fund in accordance with that direction.

Care should be taken when distributing a deceased Member's share of a SMSF because there are different taxation consequences attached to different distributions. 

Super Trust Deeds

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