Who gets your super when you die?

Understanding how superannuation death benefits work is therefore an important part of effective estate planning. In this article, we explain who can receive your super, how death benefit nominations operate, the potential tax implications and the additional considerations for SMSF members.

Your Will and your super are different

A Will controls assets held in your personal name. Superannuation is generally held by the trustee of your super fund, meaning it does not automatically pass under your Will.

Instead, your superannuation is usually paid according to a valid death benefit nomination or, if no valid nomination exists, at the trustee's discretion.

Who can receive your super?

Your super can only be paid to certain eligible people, known as SIS dependants, or your estate.

A SIS dependant includes:

• Your spouse or de facto partner
• Your children (regardless of age)
• A person who was financially dependent on you
• A person with whom you had an interdependency relationship

You can also nominate your legal personal representative (executor), which allows your super to be paid to your estate and distributed under your Will.

Death benefit nominations matter

A superannuation death benefit nomination tells the trustee who should receive your super upon your death.

• Binding nomination: requires the trustee to pay your superannuation death benefit to the beneficiaries you have nominated, provided the nomination is valid at the time of your death.
• Non-binding nomination: acts as a guide only, allowing the trustee to decide which eligible beneficiaries receives the benefit and in what proportions.

If there is no valid binding nomination, the trustee will generally decide who receives your super from the eligible beneficiaries or your estate. This may not always align with your wishes, particularly where family circumstances are complex.

Tax can significantly affect what beneficiaries receive

The tax treatment of superannuation death benefits depends on who receives the benefit and the taxable components of your superannuation balance.

Generally, no tax is payable when the benefit is paid to a tax dependant, such as a spouse, a child under 18, or a person who was financially dependent on the deceased or in an interdependency relationship with them.

However, if the benefit is paid to a non-tax dependant, such as an adult child, tax will apply to the taxable component of the payment.

For larger super balances, this can significantly reduce the amount ultimately received by beneficiaries.

Additional considerations for SMSF members

For SMSF members, estate planning involves more than deciding who receives the benefit.

It is also important to consider:

• Who will control the SMSF after death.
• Whether trustee and company documents support your intentions.
• Whether enduring powers of attorney and succession arrangements are in place.
• Whether the fund's governing documents align with the estate plan.

A well-structured SMSF estate plan can help reduce disputes, improve certainty and ensure benefits are distributed as intended.

Practical steps to take

To ensure your superannuation passes to the right people, consider the following:

✔ Review your death benefit nominations regularly

✔ Check whether your nomination is binding or non-binding

✔ Update nominations after major life events such as marriage, divorce or the birth of children

✔ Ensure your nominations remain valid under the fund's rules

✔ Review the tax implications for intended beneficiaries

✔ For SMSF members, review trustee succession and fund control arrangements

✔ Make sure your superannuation strategy aligns with your Will and overall estate plan

Superannuation is often one of the most valuable assets a person owns, yet it is frequently overlooked in estate planning.

Regularly reviewing your death benefit nominations and fund arrangements can help ensure your super is distributed to the right people, in the most tax-effective manner, and in accordance with your wishes.

If you would like more information or support please reach out to your usual Forvis Mazars advisor, or get in touch with our superannuation specialists using the form below or the contact numbers provided:

Authors: Van Pham & Nasr Hussain

Published: 19 October 2026

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