Subjects 2009
Taxation of Superannuation 730616
- Credited Courses: Graduate Diploma in Banking and Finance Law 968; Graduate Diploma in Banking and Finance Law 968; Graduate Diploma in Legal Studies L08; Graduate Diploma in Tax 187; Graduate Diploma in Tax 187; Master of Banking and Finance Law 526; Master of Banking and Financial Services Law 526; Master of Commercial Law 504; Master of Commercial Law 504; Master of Laws (LLM) 502; Master of Laws (LLM) 502; Master of Tax 742; Master of Tax 742
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.
