Tariffs and Estate Planning 1900 x 500

Tariffs and Estate Planning: How Will Your Superannuation Balance Be Impacted by Trump?

Ilana Kacev, Madeleine d'Andrea (Law Graduate)

Tariffs Imposed on Australia by the U.S.

U.S. President Donald Trump has recently announced his controversial ‘Reciprocal Tariffs’ policy which has been in effect since 5 April 2025. These tariffs mean that most goods from Australia are now subject to a tariff of at least 10%, if they are imported into the United States. The impact of these tariffs has been unprecedented and stock markets across the world have endured increased volatility.

For many Australians, the uncertainty in the stock market can be a source of great concern, especially in the context of superannuation and retirement. Traditionally, Australian superannuation funds are highly exposed to local and international equity markets. Given that superannuation is a significant asset for many Australians, it comes as no surprise that the market repercussions are contributing to financial uncertainty.

As the global market responds and adjusts to the tariffs, now might be an opportunity for families to consider whether any changes are required to their estate planning. Estate planning is not just confined to the distribution of assets - it also involves ensuring that legal structures are in place today to support and preserve your future.

For those whose investments have been affected by these tariffs, now might be the time to consider changes to their Wills and/or Binding Death Benefit Nominations relating to their superannuation funds, especially if specific gifts of investments have been affected in value by the announcement of the tariffs.

Given market volatility, it could also be a good idea to consider making gifts in Wills on more broad terms, rather than specifically gifting assets to beneficiaries. By giving specific assets to beneficiaries in a Will it is difficult for will-makers to know precisely what value they are gifting to a beneficiary and recent events demonstrate how uncertain this can be.

Whether you are approaching retirement or early in your career, there is significant value in seeking professional assistance to mitigate the impacts on the recent tariffs imposed by the United States. 

How we can help

Legal and financial advisors play a critical role in guiding clients and ensuring proper advice is provided during complex market changes. By staying vigilant and seeking professional advice, Australians can ensure that their superannuation and estate plans remain effective for retirement and beyond.

Our experienced Wills and Estate team appreciate the importance of tailored estate planning. No matter what stage of life you are at, receiving the right advice is the first step in ensuring your retirement funds and family are protected.

Contact Ilana Kacev, Principal, Taryn Ellerington, Special Counsel, or a member of our friendly Wills and Estates team who are who are here to provide expert advice to ensure your wishes and needs are met.

If you would like to stay up to date with Alerts, news and Insights from our team, you can subscribe to our mailing list here.

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