Taxation of Superannuation

Subject 730-616 (2009)

Note: This is an archived Handbook entry from 2009. Search for this in the current handbook

Credit Points:
Level: Graduate/Postgraduate
Dates & Locations: For information about these dates, click here.
Time Commitment: Contact Hours: 24 - 26 contact hours per subject.
Total Time Commitment: The time commitment for this subject depends on the candidates background and experience.
Prerequisites: N.A.
Corequisites: N.A.
Recommended Background Knowledge: None
Non Allowed Subjects: None
Core Participation Requirements: N.A.
Subject Overview:

Objectives:

A student who has successfully completed this subject will possess a detailed understanding of the policies, technical rules and current practical problems involved in the taxation of superannuation, through the analysis of specific problems.

 


Syllabus:

This subject consists of a detailed examination of the effects of income taxation on superannuation at the contribution, earnings and benefit stages.

Principal topics will include:

  • The Superannuation Industry (Supervision) Act 1993 (Cth): Introduction to the policy and regulatory framework
  • Taxation of superannuation: Overview of policy and legislative framework
  • Superannuation contributions: Deductions, rebates, compulsory contributions (the Superannuation Guarantee Charge)
  • Taxation of superannuation funds
  • Taxation of lump sum termination payments
  • Taxation of pensions and annuities.
Assessment:
  • Assignment (30%)
  • Take-home examination (70%) (4–7 December)
Prescribed Texts: Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Please visit the subject homepage on the Melbourne Law Masters website by following the link at the bottom of this subject entry.
Breadth Options:

This subject is not available as a breadth subject.
Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills: Please see the Subject Objectives for this information.
Links to further information: 730-616Taxation of SuperannuationMelbourne Law Masters, postgraduate law, post-graduate law, graduate law2009P

Objectives:

A student who has successfully completed this subject will possess a detailed understanding of the policies, technical rules and current practical problems involved in the taxation of superannuation, through the analysis of specific problems.

 


Syllabus:

This subject consists of a detailed examination of the effects of income taxation on superannuation at the contribution, earnings and benefit stages.

Principal topics will include:

  • The Superannuation Industry (Supervision) Act 1993 (Cth): Introduction to the policy and regulatory framework
  • Taxation of superannuation: Overview of policy and legislative framework
  • Superannuation contributions: Deductions, rebates, compulsory contributions (the Superannuation Guarantee Charge)
  • Taxation of superannuation funds
  • Taxation of lump sum termination payments
  • Taxation of pensions and annuities.
  • Assignment (30%)
  • Take-home examination (70%) (4–7 December)
N.A. N.A.24 - 26 contact hours per subject.Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Please visit the subject homepage on the Melbourne Law Masters website by following the link at the bottom of this subject entry.Please see the Subject Objectives for this information.The time commitment for this subject depends on the candidates background and experience.N.A.Please see the subject homepage on the Melbourne Law Masters website for up to date timetable information.LawLawYNNNParkvillePARKVILLEFor the latest information on this subject, please visit: http://www.masters.law.unimelb.edu.au/subject/730616730-6162

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