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Self Managed Superannuation Funds Law - ATAX0640
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Faculty: Australian School of Business
 
 
School:  Aus School of Tax and Bus Law
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Undergraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 2
 
 
Enrolment Requirements:
 
 
Prerequisite: 48 units of credit completed.
 
 
CSS Contribution Charge:Band 3 (more info)
 
 
Tuition Fee:See Tuition Fee Schedule
 
 
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 SMSFs.

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

Prescribed
Information regarding the Atax Textbook Lists for Semester 1 will be available on the UNSW Bookshop website from 1 February.

Information regarding the Atax Textbook Lists for Semester 2 will be available on the UNSW Bookshop website from 1 July.

Recommended
Refer to Course Profile supplied by Lecturer.

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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.