Taxation of Superannuation - TABL5510
Faculty: UNSW Business School
School: School of Taxation and Business Law
Course Outline: TABL5510 Course Outline
Campus: Sydney
Career: Postgraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 0
Enrolment Requirements:
In program: 5231, 5540, 5740, 7321, 8428, 9200, 9210, 9231, 9255, 9257, 9260, 9273, TABLBS9250,TABLDS9250,TABLFS9250,TABLIS9250. Student in 5231, 5740, 8428, 9200, 9210, 9231 must complete TABL5551 or TABL5901 or equivalent before enrolling.
Excluded: ATAX0310, ATAX0510, TABL3010, ATAX0610
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
View course information for previous years.
Description
This course provides a general introduction to the taxation of superannuation in Australia, in particular to the main types of superannuation funds and how their income is taxed, the treatment of contributions to those funds, and the taxation of benefits paid on retirement or termination of employment. The concessional tax treatment of income earned by superannuation funds and the benefits paid out are examined in detail. The course also explores areas such as the superannuation guarantee scheme, which is the Government's main tool for implementing its retirement incomes policy, and the superannuation contributions surcharge.
Study Levels
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