Impact of Hill v Zuda decision for SMSF death benefits

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Impact of Hill v Zuda…

The recent unanimous decision by the High Court in Hill v Zuda [2022] HCA 21 confirmed that regulation 6.17A of the SIS Regulations 1994 does not apply to SMSFs.

In this webinar conducted by Smarter SMSF on 28 June 2022, Aaron Dunn is joined by Chris Hill, lawyer and founder of Inherit Australia discuss the implications of this decision, including why it affirms the use of SMSF Wills.

In the discussion, Aaron & Chris explore the resurfaced debate around pension documents and death benefit nominations, in particular which should prevail where an inconsistency may exist. They also explore elements of the Smarter SMSF deed to understand key requirements of the governing rules, including the use of Special Rules and the concept of a paramount document.

You can read the judgement of Hill v Zuda [2022] HCA 21 here.

Author: Aaron Dunn

Aaron is a well-known identity within the SMSF sector and is seen as a trusted source for professionals to learn more about SMSFs and the direction of the sector. Aaron's insights into both technical and practice-based issues within the SMSF industry sees him regularly sort out to participate as a key stakeholder across regulatory and policy issues. As an SMSF specialist and CPA with more than 20 years experience, Aaron is the CEO and Co-founder of Smarter SMSF, a specialist business that provides technology-based solutions to educate, automate and simplify the complexities of SMSFs to accountants, financial advisers. A lover of sport, in particular AFL football (Essendon) and athletics, Aaron was previously a nationally ranked high jumper having set a personal best jump of 2.14m.