BTX9191 - Superannuation and retirement benefits

Leader: Dr Bill Orow

Offered

Not offered in 2007

Synopsis

Topics include taxation of superannuation funds; taxation of superannuation contributions; retirement payments; annuities; pensions; and employee share plans.

Objectives

The learning goals associated with this unit are to:

• explain superannuation system and regulatory regime in Australia
• explain the taxation of superannuation benefits upon contribution and distribution
• identify planning issues and approaches to maximize superannuation and retirement benefits
• identify developments and proposals for reform
• apply principles and methods.

Assessment

Assignment (2500 words): 30%
Examination (3 hours, open-book): 70%

Contact hours

3 hours per week

Prohibitions

BTF9191