Who receives your SMSF benefits when you die

A will does not necessarily determine who receives a member’s self managed superannuation fund benefits. Brisbane families should check the fund deed, nomination and control of the trustee together. An estate plan that ignores one of those elements can leave an unexpected decision to someone else.

Updated October 2026

Check the legal framework and the deed

The Superannuation Industry (Supervision) Act 1993 (Cth), including s 59, and the Superannuation Industry (Supervision) Regulations 1994 regulate aspects of benefit payments. Regulation 6.22 limits permitted recipients in relevant circumstances. A deed or nomination cannot simply authorise payment to anyone the member chooses. The distinction between a superannuation dependant and a dependant for tax purposes also requires separate advice.

Why the three year assumption can be wrong

In Hill v Zuda Pty Ltd [2022] HCA 21, the High Court held that reg 6.17A does not apply to SMSFs. Its nomination formalities and three year expiry rule are therefore not imposed on an SMSF nomination by that regulation. The decision does not make every SMSF nomination valid or permanent. A fund deed can impose its own requirements, including expiry, signing, witnessing and delivery conditions.

Plan who can implement the nomination

Review who will remain or become trustee, who can appoint a replacement and who controls any corporate trustee. Keep executed deeds, amendments, nominations and evidence of receipt in one accessible record. A nomination that cannot be located, or that does not comply with the governing deed, can create disputes despite a clear intention. Divorce, remarriage, overseas relocation or a beneficiary’s death may justify review.

Coordinate the family and tax consequences

Consider whether benefits should go directly to an eligible recipient or to the legal personal representative, and align the will accordingly. Obtain specific tax advice before assuming a payment to an adult child is tax free. Where relatives are in China, examine eligibility and practical administration early. Bring the actual fund documents to the appointment; a general nomination form downloaded from another fund may not fit your SMSF.

Key legislation and cases

Author: Deanna Ding

Last updated: October 2026

Jurisdiction: Queensland, Australia

Disclaimer: This article provides general information only and does not constitute legal, financial or tax advice. The law may change and its application depends on individual circumstances. You should obtain professional advice before acting on the information contained in this article.