UNSW Handbook Course - Taxation of Superannuation

Taxation of Superannuation - ATAX0410


	Faculty: Faculty of Law
	School: Australian School of Taxation
	Course Outline: See below
	Campus: ATAX Campus
	Career: Postgraduate
	Units of Credit: 6
	EFTSL: 0.125 (more info)
	Contact Hours per Week: 0
	Enrolment Requirements:
	Restricted to students enrolled in Programs 9250 or 9260 or 9255
	Fee Band: 1 (more info)
	Further Information: See Class Timetable

Description

The aim of this course is to provide students with a thorough understanding of the current taxation principles applicable to superannuation. There are taxation consequences involved in every aspect of superannuation. Thus, the course examines the taxation consequences for persons making contributions to superannuation funds. It then examines the taxation of superannuation funds themselves (both complying and non-complying funds) and, finally, it examines the taxation of benefits (both lump sums and pensions) paid by superannuation funds to their members. The course also examines the operation of the Superannuation Guarantee (Administration) Act 1992, which imposes a superannuation guarantee charge (a form of tax) on those employers who do not make the minimum superannuation contributions specified in that Act. Finally, the course provides an introduction to the provisions of the Superannuation Industry (Supervision) Act 1993.

Course Objectives

On completion of this course, students should be able to:

explain the nature and purpose of superannuation and superannuation funds
describe the purpose and effect of the Superannuation Guarantee (Administration) Act 1992
understand and apply the special taxation rules applicable to superannuation contributions, superannuation funds and superannuation benefits, as provided in the Income Tax Assessment Act 1936 and 1997 and the surcharge Acts
apply those special rules in a variety of factual situations.

Modes of Delivery

CBD Evening Class
Flexible Learning

Assessment

Master of Taxation, Master of Applied Tax, Master of International Tax

Research Paper	5000 to 6000 words	50%
Final Examination	Open book	50%

Pass Requirements

50 per cent or more of the total marks available in the course and
at least 40 per cent of the marks available for the final examination in the course.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.