To pay benefits to someone other than a member (for example, in the event of a member’s death), you need to:

• ensure they are entitled to receive the payment under the trust deed and super law
• check if there are any obligations to withhold tax from the superannuation benefit when you pay it. This could apply if you make the payment to:
  • a non-dependant in the event of another person’s death
  • a dependant, and they receive a death benefit that is a capped defined benefit income stream.