The Tax Consequences of Leaving a Superannuation Lump Sum Death

The tax consequences of leaving a superannuation lump sum death benefit to a beneficiary will be if the:

A) beneficiary is a dependant; any lump sum will be tax-free.
B) beneficiary is a non-dependant; any lump sum will be divided into a tax-free and a taxable component.
C) taxable component contains taxed superannuation money, this will be taxed at 30%.
D) both a and b