【本文摘要】
2026年8月，RMIT大学发布专家评论，引用Super Consumers Australia的最新研究称，澳洲估计约有1570万人可能没有具法律约束力的死亡抚恤金指定（Binding Death Benefit Nomination，简称BDBN）。问题的核心是：很多人以为遗嘱会决定养老金（Super）给谁，但在澳洲，Super不会自动成为遗产的一部分，遗嘱管不到它——没有有效的指定，基金受托人可能自行决定谁来领取。本文讲清楚Super和遗嘱的关系、约束性与非约束性指定的区别、三年过期的陷阱、成年子女要交税的问题，以及如何自检。
作者：Chun Qiu | 维多利亚州执业律师 | HWC Legal Melbourne
最后更新：2026年10月
遗嘱写得再清楚，Super也不一定听你的——钱给谁、交多少税，取决于一张很多人从没填对、或早已过期的表格
Subtitle: However clear your will is, your super may not follow it — who gets the money, and how much tax they pay, can hinge on a form many people never completed properly or that has already expired
📌核心提醒：Super不会自动成为遗产。没有有效的约束性指定，基金受托人可能自行决定谁来领取。
Core point: super doesn’t automatically form part of your estate. Without a valid binding nomination, the fund trustee may decide who receives it.
目录
- 新闻背景：1570万这个数字意味着什么
- Super为什么不归遗嘱管
- 四种情形对比
- 谁可以被指定
- 三年过期的陷阱
- 成年子女要交税
- 五个自检问题
- FAQ
一、新闻背景：1570万这个数字意味着什么The news: what the 15.7 million figure means
📰 研究说了什么
📰 What the research says
2026年8月10日，RMIT大学发布专家评论，引用Super Consumers Australia的新研究，称澳洲估计约有1570万人可能没有具法律约束力的死亡抚恤金指定。
On 10 August 2026, RMIT University published expert commentary citing new research from Super Consumers Australia, estimating that around 15.7 million Australians may not have a binding death benefit nomination.
RMIT的金融学教授指出，很多人以为把意愿写下来就会被执行，但Super并不是这样运作的。
The RMIT finance professor noted that many people assume writing down their wishes means they will be followed, but super doesn’t work that way.
她认为这既是金融知识问题，也是制度设计问题，因为基金并没有把”约束性”和”非约束性”的区别讲清楚，也没有在关键人生节点主动提醒成员。
She described it as both a financial literacy problem and a design problem, because funds don’t make the binding/non-binding distinction clear or prompt members at key life events.
她给出的提醒很直接：不要以为遗嘱会告诉Super基金该怎么做，要核对自己的指定是否具有约束力，以及是否需要续期。
Her advice was direct: don’t assume your will tells your super fund what to do — check whether your nomination is binding, and whether it needs renewing.
🧭 为什么这和每个有遗嘱的人都有关
🧭 Why this matters to everyone who has a will
很多人认真地写了遗嘱，却从没想过Super在遗嘱的管辖范围之外。
Many people draft a will carefully without realising that super sits outside its reach.
而对不少家庭来说，Super是除了房产之外最大的一笔资产。
And for many families, super is the largest asset after the home.
二、Super为什么不归遗嘱管
2. Why your will doesn’t control your super
🏛️ Super是信托持有的资产
🏛️ Super is held in trust
人去世后，Super不会自动成为遗产的一部分，而是由基金受托人按基金规则和超级年金法律来分配。
When someone dies, their super doesn’t automatically become part of their estate — the fund trustee distributes it under the fund’s rules and superannuation law.
所以遗嘱里写”我的Super给长子”，对基金通常没有直接约束力。
So writing “my super goes to my eldest son” in a will generally has no direct binding effect on the fund.
⚖️ 谁说了算，取决于有没有有效的指定
⚖️ Who decides depends on whether there is a valid nomination
有效的约束性指定，会指示受托人按你的选择支付；没有或只有非约束性指定，最终决定权通常留在受托人手里。
A valid binding nomination directs the trustee to pay as you’ve chosen; with none, or only a non-binding one, the final decision generally stays with the trustee.
三、四种情形对比
3. Four scenarios compared
如果你希望遗嘱能管到Super，需要通过约束性指定，把受益人写成你的法定遗产代理人（执行人）。
If you want your will to deal with your super, you need to use a binding nomination naming your legal personal representative (your executor).
但这样做会让这笔钱进入遗产，要走遗产认证和分配的流程，是否合适，需要结合整体情况判断。
That brings the money into your estate and through the probate and distribution process, so whether it suits you depends on the overall picture.
四、谁可以被指定
4. Who can be nominated
👨👩👧 受益人范围有法律限制
👨👩👧 The law restricts who can be named
约束性指定通常只能写：配偶、子女、经济上依赖你的人、存在相互依存关系的人，或你的法定遗产代理人。
A binding nomination can generally only name a spouse, a child, a financial dependant, a person in an interdependency relationship, or your legal personal representative.
兄弟姐妹、朋友、侄甥等，除非能证明存在依赖关系，通常不能被直接指定。
Siblings, friends, nieces or nephews generally can’t be named directly unless dependency can be established.
⚠️ 看起来填对了，也可能无效
⚠️ A nomination that looks right can still be invalid
超级年金法律技术性很强，每个基金的规则也不同，一份看起来没问题的指定，仍可能因为不符合法律或基金规则而无效。
Superannuation law is technical and each fund has its own rules, so a nomination that looks correct can still be invalid if it doesn’t comply with the law or the fund’s rules.
五、三年过期的陷阱
5. The three-year expiry trap
⏳ 很多约束性指定会过期
⏳ Many binding nominations lapse
不少基金的约束性指定每三年失效一次，需要续期，除非基金的规则允许不过期（non-lapsing）。
Many funds’ binding nominations lapse every three years and must be renewed, unless the fund’s rules allow non-lapsing nominations.
一旦过期，它就退回到没有约束力的状态，受托人重新拥有决定权。
Once it lapses, it falls back to a non-binding position and the trustee regains discretion.
Super Consumers Australia也提醒，很多人以为自己已经做了约束性指定，实际上可能没有，或者已经过期。
Super Consumers Australia has also warned that many people believe they have a binding nomination when they may not, or when it may have expired.
六、成年子女要交税
6. Adult children and tax
💰 配偶和成年子女的税务待遇不同
💰 Spouses and adult children are taxed differently
在税法上，配偶通常属于”受抚养人”，收到的Super死亡抚恤金一般免税。
Under tax law, a spouse is generally a tax dependant, and super death benefits received are generally tax-free.
财务独立的成年子女，在税法上通常被视为”非受抚养人”，即使和父母同住也一样。
A financially independent adult child is generally treated as a non-tax dependant under tax law, even if living with the parent.
📊 税是怎么算的（一般性说明）
📊 How the tax works (general information)
免税成分不征税。
The tax-free component isn’t taxed.
应税成分中的”已征税部分”，最高税率15%，由基金直接支付给个人时通常另加2%医疗保险税，合计约17%。
For the taxed element of the taxable component, the maximum rate is 15%, and when paid directly to the individual a 2% Medicare levy generally applies on top — about 17% in total.
“未征税部分”（常见于部分保险赔付），最高税率30%，同样可能另加医疗保险税。
For the untaxed element (commonly part of insurance payouts), the maximum rate is 30%, with Medicare levy potentially added.
📌【建议用Columns区块】左栏：配偶/未成年子女（一般免税）；右栏：财务独立的成年子女（应税成分需缴税）。
以上为一般性说明，具体税务请向税务顾问或会计师确认。
The above is general information only — confirm the tax position with a tax adviser or accountant.
七、五个自检问题
7. Five questions to check your own position
✅ 问题一：我名下有几个基金？有没有早期工作遗留的账户？
✅ Q1: How many funds do I have? Is there an account left over from an earlier job?
✅ 问题二：每个基金里，我的指定是约束性还是非约束性，还是根本没有？
✅ Q2: In each fund, is my nomination binding, non-binding, or non-existent?
✅ 问题三：它会过期吗？到期日是哪天？基金是否允许不过期的指定？
✅ Q3: Does it expire, and when? Does the fund allow non-lapsing nominations?
✅ 问题四：被指定的人，符合法律规定的受益人资格吗？
✅ Q4: Do the people I’ve named meet the legal eligibility requirements?
✅ 问题五：结婚、分居、离婚、生子、亲人去世、财务状况大变之后，我更新过吗？
✅ Q5: Have I updated after marriage, separation, divorce, a birth, a death or a major change in finances?
这五个问题只是起点，答案本身怎么解读、和遗嘱怎么配合、税后实际能到手多少，需要结合具体情况来分析。
These five questions are only a starting point — how to interpret the answers, how they fit with your will, and what each recipient actually receives after tax needs case-specific analysis.
八、哪些情况建议尽早评估
8. When to get advice early
名下有多个基金，或不确定指定状态。
You have several funds, or are unsure of your nomination status.
有成年子女，且希望他们之间的分配和遗嘱保持一致。
You have adult children and want their shares to line up with your will.
配偶不是唯一的受益人，或是再婚、有继子女的家庭。
Your spouse isn’t the only beneficiary, or you’re in a blended family.
家人分布在不同国家，资产也不止在澳洲。
Your family is spread across countries and your assets aren’t only in Australia.
指定内容和遗嘱已经多年没有一起核对过。
Your nominations and will haven’t been checked against each other for years.
我们可以协助你把Super指定、遗嘱和整体安排核对到一起，避免”遗嘱写了，钱却不是按遗嘱走”。
We can help you check your super nominations, will and overall arrangements against each other, so that your will doesn’t say one thing while your super does another.
本文为一般性法律信息，不构成针对个人情况的法律意见。
This article is general legal information and does not constitute advice on your individual circumstances.
❓常见问题 FAQ
Super算遗产吗？
Is super part of my estate?
不会自动算。Super由基金受托人持有，按基金规则和法律分配，除非你通过约束性指定把受益人写成法定遗产代理人。
Not automatically. Super is held by the fund trustee and distributed under fund rules and the law, unless you use a binding nomination naming your legal personal representative.
遗嘱里写了Super给谁，有用吗？
If my will says who gets my super, does that work?
通常没有直接约束力，要让遗嘱管到Super，需要通过约束性指定指定遗产代理人。
Generally it has no direct binding effect — to have your will deal with super, you need a binding nomination naming your legal personal representative.
约束性指定会过期吗？
Does a binding nomination expire?
很多基金的约束性指定每三年失效，需要续期；也有基金允许不过期，具体看基金规则。
Many funds’ binding nominations lapse every three years and need renewing; some funds allow non-lapsing nominations, depending on the fund’s rules.
成年子女领Super需要交税吗？
Does an adult child pay tax on super they receive?
财务独立的成年子女通常需要就应税成分缴税，已征税部分最高15%，直接支付通常另加2%医疗保险税；未征税部分最高30%。
A financially independent adult child generally pays tax on the taxable component — up to 15% on the taxed element, usually plus 2% Medicare levy when paid directly, and up to 30% on the untaxed element.
可以把Super指定给朋友或兄弟姐妹吗？
Can I nominate a friend or sibling?
通常不行，除非能证明存在依赖关系或相互依存关系。
Generally not, unless dependency or an interdependency relationship can be established.
如果你不确定自己的Super指定是否有效、是否和遗嘱一致，欢迎联系HWC Legal做详细评估。
If you’re unsure whether your super nomination is valid or consistent with your will, contact HWC Legal for a detailed assessment.
📞 0402 672 808
📧 info@hwclegal.com
💬 WeChat: wanwuim2021
🌐 hwclegal.com
参考资料：RMIT University, Superannuation shock: Why death benefit wishes may not be legally enforced (2026年8月10日)；Super Consumers Australia 研究；ATO关于超级年金死亡抚恤金税务的公开资料
Reference: RMIT University, “Superannuation shock: Why death benefit wishes may not be legally enforced” (10 August 2026); Super Consumers Australia research; ATO published information on tax of super death benefits
