How is my superannuation taxed after my death?
Certain components of your super (such as the concessional tax component and any life insurance component) currently attract tax in the hands of certain super dependants. These include your adult children who are no longer financially dependent on you. The concessional component is taxed at a flat 17% and any life insurance held within the super is taxed at over 30%.
Conversely, spouses and children under 18 years of age, along with persons (including children over 18) who are deemed to be interdependent or financially dependent on you (in accordance with the superannuation and taxation legislation) do not pay death benefit tax on the super proceeds that they receive. You should seek an estate tax specialist for further details on this issue and how it applies in your situation.