澳大利亚消费者组织Super Consumers Australia的研究发现，超过1550万澳大利亚人没有设立具有约束力的身后受益人提名，导致其养老金的继承安排存在重大不确定性[1]。该组织指出，当前养老金制度中受益人提名规则复杂且存在多个漏洞。
绑定死亡福利提名的失效时间限制成为关键问题之一[1]。绑定提名通常限于配偶、子女或符合相互依赖关系定义的人士，但这类提名可能在三年后自动失效[1]。此外，税务法对受抚养人的定义与养老金法的定义存在差异，可能导致某些受益人面临15%的税率[1]。
Jessica Spence表示，许多人对提名规则感到困惑[1]。研究人员Natalie Silver指出，当非绑定提名被质疑时，相关机构通常会优先考虑财务依赖关系[1]。Misha Schubert强调，存在一个讨论，即养老金身后福利设置是否充分适应当代家庭[1]。
为改善这一状况，Super Consumers Australia呼吁制定强制性服务标准，包括明确基金提醒成员进行身后受益人提名的义务[1]。
Research from Super Consumers Australia has revealed that more than 15.5 million Australians have not established binding death benefit nominations, leaving their superannuation inheritance uncertain.[1] The current superannuation system contains complex and flawed nomination rules that create significant gaps for many Australians seeking to direct their retirement savings to specific beneficiaries.
Binding death benefit nominations can expire after three years, and eligibility for named beneficiaries is typically restricted to spouses, children, or those meeting a mutual dependency definition.[1] Adding to the confusion, tax law defines dependents differently than superannuation law, potentially exposing some beneficiaries to a 15% tax rate despite being recognized under one regulatory framework but not the other.[1] According to Jessica Spence, many people believe they have already addressed their nomination but have not: "There are a lot of rules about who you can nominate, and they're a bit confusing, so many people think they've sorted it, but actually they haven't."[1]
The misalignment between regulatory definitions poses particular challenges for cross-border families and non-traditional household structures.[1] When non-binding nominations are disputed, financial institutions typically prioritize financial dependency as the determining factor, according to Natalie Silver.[1] Misha Schubert observed that "there is a discussion about whether the way superannuation death benefits are set up is adequately adapted to contemporary families."[1] Super Consumers Australia is calling for mandatory service standards that would require funds to explicitly remind members of their obligation to make or review death benefit nominations.[1]