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Taxation of super benefits

Who is a dependant for tax purposes?

Section: 7.4

See section 14.8 for more details on who a dependant is for tax purposes and for SIS purposes.

A death benefits dependant is a dependant for tax purposes. A death benefits dependant of a person, who has died, is:

  • The deceased person's spouse or former spouse, or
  • The deceased person's child, aged less than 18, or
  • Any other person with whom the deceased person had an interdependency relationship just before he or she died, or
  • Any other person who was a dependant of the deceased person just before he or she died, or
  • An individual who receives a superannuation lump sum because of the death of another person if the deceased person died in the line of duty as; a member of the Defence Force, Australian Federal Police, police force of a State or Territory; or a protective service officer.

Last modified: Tuesday, May 2, 2017