Remember Seinfeld’s infamous “soup Nazi” who doled out his much-sought-after soup only to those who behaved as he required, with transgressors being met with the ultimate disappointment of “no soup for you”? When it comes to receiving the death benefit from a super fund tax-free, there are many disappointed applicants who have received a similarly disappointing “no super for you” (or at least “no tax-free super for you”) decision.

If a member of a super fund dies, the death benefit payable on their death can be received tax-free by only their dependants. There are only four types of dependants: spouses; minor children; financial dependants; and interdependants.