Check the nomination your fund actually holds

Ask for a copy and confirm its status. Review the nominated people, their eligibility and any signing or witnessing requirements. Some nominations expire; others do not. The fund’s rules determine what is available.

If you have an SMSF, check the trust deed and obtain legal advice on the nomination’s validity. Do not assume a form used by a large super fund works for your SMSF, or that every SMSF nomination has a three-year expiry.

Check tax dependency separately

The person allowed to receive super is not necessarily a death benefits dependant for tax purposes. An adult child may be an eligible recipient under super law without qualifying as a tax dependant.

Tax treatment also depends on the benefit’s components and how it is paid. Two beneficiaries receiving the same gross amount can therefore have different after-tax outcomes. Ask for the relevant tax components before comparing possible distributions.

Review the arrangements when family circumstances change

Marriage, separation, a death or a new dependency can change the picture. If you intend super to pass through your estate, the nomination and will need to support that plan. Existing pension arrangements also deserve attention.

Bring the will, nomination, latest super statement and relevant fund documents to a coordinated review. Your solicitor can address legal validity, your accountant can explain tax consequences and a licensed adviser can assess any proposed super strategy.