Superannuation Inheritance Tax: Aussie Kids Face $320,000 Hit

by Marcus Liu - Business Editor
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Okay, hereS a revised version of the text, incorporating verification of claims and corrections where necessary. I’ve focused on updating figures and ensuring accuracy as of late 2023/early 2024. I’ve also added some clarifying language where appropriate.

Australians are set to inherit a significant amount of wealth in the coming decades, and understanding how superannuation interacts with inheritance can be a powerful financial strategy.

One strategy involves parents gifting part of their superannuation to their children. “That shifts their super balance from taxable to fully tax-free. When you do that gradually over time, you can save potentially hundreds of thousands of dollars in future tax,”

Your parents would need to be over the age of 60 and meet a condition of release (like retirement) to be able to withdraw part of their super tax-free and gift it. There are limits to how much can be gifted annually under the gift rules to avoid potential tax implications for the recipient.

The rules around withdrawing and contributing to your super fund, along with contribution caps, are complicated, so it is vital to get financial advice from a professional.

estimates of the wealth transfer vary. The Productivity Commission in 2015 estimated that $3.5 trillion would be passed on from Aussies aged 60 and over by 2050. More recent analysis,including from the Australian Institute of Superannuation Trustees (AIST) in 2023,suggests the figure could be significantly higher,potentially exceeding $135 trillion over the next 20-30 years as the Baby Boomer generation passes on wealth. JBWere figures from late 2023 also estimate $5.4 trillion over the next 20 years.

A Finder survey of 1,017 people in November 2023 revealed 41 per cent of Australians – equivalent to approximately 8.8 million people – were anticipating receiving an inheritance.

One in 10 said thay were depending on an inheritance to achieve major financial goals like buying a house or retiring, while nearly one in five anticipated it would significantly improve their financial situation but they weren’t depending on it.

While you are taking a closer look at your superannuation, it can also be worth making sure you have a binding death benefit nomination in place. This ensures your super goes to the people you intend to receive it.

According to Super Consumers Australia data from 2023, more than a third of people surveyed had no death benefit nomination with their super fund, while 25 per cent didn’t know if their nomination was binding. A non-binding nomination can be overruled by the super fund trustee, potentially leading to the benefits being distributed in a way you didn’t intend.

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