Associate Professor Stephen Barkoczy
6 points · 3 hours per week · First and second semester · Caulfield · Prerequisite: AFF9130
Objectives On completion of this subject students should be able to identify the major financial issues relating to retirement; determine how a person should plan for retirement; demonstrate an understanding of the various tax and regulatory regimes that apply to retirement income.
Synopsis Topics include taxation of superannuation funds; taxation of superannuation contributions; payments on retirement; approved deposit funds and rollovers; annuities; pensions; employee share plans; social security.
Assessment Assignment (2500 words): 30% · Examination (3 hours, open-book): 70%
Recommended texts
Australian superannuation law and practice Towers Perrin
Consultants (updated looseleaf), vols 1 and 2, CCH
Australian Treasury (1992) Statement by John Dawkins MP Treasurer of the
Commonwealth of Australia, 30 June 1992, Security in retirement planning for
tomorrow today Australian Government Publishing Service, 1992
Brown R M C and others (updated looseleaf), Superannuation and retirement
benefits in Australia, vol. 1 Commentary and vol. 2 Research
tools Butterworths
Davis N The law of superannuation in Australia Legal Books, latest
edn