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Postgraduate Handbook

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Self Managed Superannuation Funds Law - ATAX0340
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Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 2
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Programs 5540 or 5272 or 7270
 
 
Fee Band:   (more info)
 
 
Further Information: See Class Timetable
 
 

Description

The number of self managed superannuation funds (SMSFs) is growing at an exponential rate. This course looks at all the regulatory rules for establishing, administering and closing a SMSF.


Recommended Prior Knowledge

None

Course Objectives

On completion of this course, students should have a detailed knowledge and understanding about the legal regulation of SMSF's.

Main Topics

  • The history and background of Superannuation;
  • Growth of Superannuation;
  • Introduction of compulsory superannuation - the superannuation guarantee charge;
  • Prudential regulation - SIS;
  • Role of the Trustee;
  • Taxation of Superannuation - contributions, funds, reasonable benefit limits;
  • Eligible termination payments;
  • Superannuation guarantee charge;
  • Death and disability benefits;
  • Superannuation and divorce;
  • Member choice of Fund;
  • Investment management agreements;
  • Fund governance;
  • Licensing;
  • Distribution;
  • Members remedies;
  • ASIC powers:
  • Risk and investment:
  • Risk and retirement incomes.

Assessment

2 Assignments
1 Exam

Course Texts

Australian Master Superannuation Guide
Australian Superannuation Legislation

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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.