What is an Anti-Detriment Benefit? Basically this benefit payment refunds the total amount of contributions tax paid by the SMSF member during their lifetime. Consider, Herb contributed to his super fund a total amount of $300,000. Tax rates on this contribution is 15% = $45,000 tax paid with a balance of $255,000 in the fund. … Continue reading Superannuation Death Benefits Anti-Detriment