Offered
Not offered in 2008
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
Within semester assessment (optional): 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