Who would like to give 2% of their superannuation to the tax man, for no good reason?
These days, most people have a half-reasonable amount in super.
Most married people who die give their super to their spouse, but what about the survivor?
They typically give their super to their adult children. If they do that directly, those children will get taxed 15% on the concessional contributions to super, such as all of the employer contributions, but also pay the 2% Medicare levy on top
If you nominate your estate as the recipient, the 15% is lost but the 2% Medicare levy is not payable.
Your Will can also have provisions such as, I give my super proceeds to my spouse, if she survives me, otherwise I give it to my children in equal shares, which is not usually possible with a standard binding death benefit nomination form.
For tax-effective Wills and Estate planning, see Michael Paterson & Associates.