BTF5580

Superannuation and retirement benefits

Associate Professor Stephen Barkoczy

12 points · 3 hours per week · Caulfield

Objectives On completion of this subject students should, at an advanced level, be able to identify and analyse the taxation issues that arise from the provision of superannuation and retirement benefits; conduct research into, and give an informed view on the likely development of the law in relation to the regulation of the superannuation industry and the taxation of both the income of superannuation and other retirement funds.

Synopsis The law relating to the taxation of superannuation funds and retirement benefits.

Assessment Research project (5000-7000 words): 50% · Examination (open-book, 3 hours): 50%

Prescribed texts

Barkoczy S Australian tax casebook CCH, latest edn
Lehmann G and Coleman C Taxation law in Australia Butterworths, latest edn
Woellner RH, Vella TJ, Burns L and Barkoczy S Australian taxation law CCH, latest edn

Back to the 1999 Business and Economics Handbook