If you're the trustee of a deceased estate, the estate pays tax on behalf of the beneficiaries of the super. (ato.gov.au)
You can also set up a trust account to hold assets on behalf of a beneficiary. (mybanktracker.com)
I do a lot of work on behalf of beneficiaries of policies who, call it what it is, get screwed out of a death benefit by companies that have no business being in the business. (hinermangroup.com)