Assuming super balances are less than 1.6m. In the event of passing, the super balance is transferred to the remaining spouse. If the excess of the total combined balances after death is greater than 1.6m than the portion above 1.6m will be taxed. If you are in this scenario you may want to consider selling all the NST shares and buying them back to refresh the cost base, especially if the current cost base is quite low.
You won't go broke, page-5
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