If you are the beneficiary of super funds from a deceased estate, there are a number of tax considerations and obligations you may need to observe.
If you have inherited superannuation monies, the superannuation fund’s trustee will verify you as a beneficiary and pay the funds either as a lump sum or an income stream. Super paid after a person’s death is called a ‘super death benefit’.
The tax on a super death benefit depends on:
-whether you were a dependant of the deceased under taxation law
-whether it is paid as a lump sum or income stream
-whether the super is tax-free or taxable and whether the super fund has already paid tax on the taxable component
-your age and the age of the deceased person when they died (for income streams).
Reference:
https://www.ato.gov.au/individuals/deceased-estates/if-you-are-a-beneficiary-of-a-deceased-estate/