The answer is yes. Section 302.10 of the Income Tax Administration Act 1997 is entitled Superannuation death benefits paid to trustee of deceased estate. It applies to you if: you are the trustee of a deceased estate; and you receive a superannuation death benefit in your capacity as trustee.

To the extent that 1 or more beneficiaries of the estate who were death benefits dependants of the deceased have benefited, or may be expected to benefit, from the superannuation death benefit: the benefit is treated as if it had been paid to you as a person who was a death benefits dependant of the deceased; and the benefit is taken to be income to which no beneficiary is presently entitled.