Thanks luke, was working on that last night, currently i have flipped back to the SMSF being most suitable due to CGT being tax free and to the best of my knowledge so far under a commuted? lump sum all general taxation laws will apply to her circumstance minus the offset...still trying to find if CGT is treated identical here
The emulated invested super death tax possibly payable will just have to be too bad so sad for me and my brother when it/if it happens.