If the beneficiary is a dependant for tax purposes the benefit received from the deceased super account is entirely tax free. A dependant for tax purposes is defined in the Income Tax Assessment Act 1997 (ITAA 97) to include:
If the beneficiary is a non-dependant for tax purposes (for example an adult child over age 18) then any tax free component is tax free, but the taxable component on any super death benefit received is taxed at 15% plus Medicare Levy, and any untaxed element is taxed at 30% plus Medicare Levy.