ITAA 1936 s 27AAA(3)

Income tax: if a person and his family die at the same time, and an eligible termination payment (ETP) is paid after the death of the person to the trustee of the estate of the person, could the deceased person's family be considered to benefit from the person's estate for the purpose of applying subsection 27A(4) of the Income Tax Assessment Act 1936 ?

Superannuation retirement & employment termination: Eligible termination payment (ETP) and ETP death benefit deceased estates