BTF4270 - Superannuation and retirement benefits

Leader: Dr Bill Orow

Offered

Caulfield First semester 2007 (Evening)

Synopsis

This unit provides an analysis of the taxation and regulatory regime relating to superannuation and retirement benefits.

Objectives

The learning objectives of this unit are to:

• Explain the superannuation system and regulatory regime in Australia;
• Explain taxation of superannuation benefits upon contribution and distribution;
• Identify planning issues and approaches to maximize superannuation and retirement benefits;
• Identify and evaluate developments and proposals for reform;
• Apply principles and methods.

Assessment

Optional research assignment (3000 words): 30%
Examination (3 hours, Open book/take home): 70% or 100%

Contact hours

Three hours per week on-campus and/or intensive mode over summer (both 39 hours in total)

Prerequisites

BTX5651

Prohibitions

BTF4690, BTF5580, BTF9191, BTX9191, BTF5270