Taxation of Superannuation

Subject LAWS70267 (2012)

Note: This is an archived Handbook entry from 2012.

Credit Points: 12.50
Level: 7 (Graduate/Postgraduate)
Dates & Locations:

This subject has the following teaching availabilities in 2012:

May, Parkville - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period not applicable
Assessment Period End not applicable
Last date to Self-Enrol not applicable
Census Date not applicable
Last date to Withdraw without fail not applicable

Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: 24 - 26 contact hours per subject.
Total Time Commitment: Not available




Recommended Background Knowledge:

Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent). Applicants should note that admission to some subjects in the Melbourne Law Masters will be dependent upon the individual applicant’s educational background and professional experience.

Non Allowed Subjects:


Core Participation Requirements:

The Melbourne Law Masters welcomes applications from students with disabilities. The inherent academic requirements for study in the Melbourne Law Masters are:

  • The ability to attend a minimum of 75% of classes and actively engage in the analysis of complex materials and debate;
  • The ability to read, analyse and comprehend complex written legal materials and complex interdisciplinary materials;
  • The ability to clearly and independently communicate in writing a knowledge and application of legal principles and interdisciplinary materials and critically evaluate these;
  • The ability to clearly and independently communicate orally a knowledge and application of legal principles and interdisciplinary materials and critically evaluate these;
  • The ability to work independently and as a part of a group;
  • The ability to present orally and in writing legal analysis to a professional standard.

Students who feel their disability will inhibit them from meeting these inherent academic requirements are encouraged to contact the Disability Liaison Unit:


For more information, contact the Melbourne Law Masters office.

Email or phone +61 3 8344 6190.

Alternatively, visit our website:

Subject Overview:

This subject deals with the underlying policy, technical rules and current practical problems in relation to the taxation of superannuation in Australia. In particular, it considers 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 subject also explores areas such as the superannuation guarantee scheme, which is the government‘s main tool for implementing its retirement incomes policy.

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 and compulsory contributions (the Superannuation Guarantee Charge)
  • Taxation of superannuation funds
  • Taxation of lump sum termination payments
  • Taxation of pensions and annuities.


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.


Assignment (30%) (21 May)

Take-home examination (70%) (12 pm 1 June to 5 pm 4 June)

Prescribed Texts:

Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Visit the Melbourne Law Masters website for more information about this subject.

Breadth Options:

This subject is not available as a breadth subject.

Fees Information: Subject EFTSL, Level, Discipline & Census Date
Links to further information:

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