Self Managed Superannuation Funds Law - ATAX0440
Faculty: Australian School of Business
School: Australian School of Taxation and Business Law
Course Outline: ATAX0440 Course Outline
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 9250, 9255, 9260, 9270, 9200, 9210, 9230 or 5740 or 9257 or 9231 or 5231 or 9273
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
View course information for previous years.
Description
Recommended Prior Knowledge
Course Objectives
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.
Course Texts
Order from UNSW Bookshop:
http://www.bookshop.unsw.edu.au/atax.html