6 points, SCA Band 3, 0.125 EFTSL
Postgraduate - Unit
Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.
Faculty
Quota applies
Postgraduate programs are based on a model of small group teaching and therefore class sizes need to be restricted.
Not offered in 2017
Notes
For postgraduate Law discontinuation dates, please see http://www.monash.edu/law/current-students/postgraduate/pg-jd-discontinuation-dates
For postgraduate Law unit timetables, please see http://law.monash.edu.au/current-students/course-unit-information/timetables/postgraduate/index.html
Previously coded as LAW7122
Synopsis
This unit examines Australia's superannuation regime. It covers superannuation policy, regulation, taxation and practice. The unit focuses on the way in which superannuation funds are regulated under the Superannuation Industry Supervision Act and how superannuation contributions, benefits and investments are taxed. It also considers tax planning and other strategies for members of superannuation funds.
Outcomes
On completion of this subjects students should be able to:
- Understand the different types of superannuation entities;
- Understand how superannuation entities are regulated;
- Understand how superannuation contributions and investments are taxed;
- Apply knowledge and understanding of recent developments in superannuation law to situations in professional practice;
- Investigate, analyse and synthesise complex information, problems, concepts and theories in relation to superannuation;
- Conduct research in the area of superannuation law; and
- Use cognitive and technical skills to generate and evaluate at an abstract level complex ideas and concepts relevant to superannuation law.
Assessment
Class participation: 10%
Assignment (2,250 words): 30%
Take-home examination (4,500 words): 60%
Workload requirements
24 contact hours per semester (either intensive, semi-intensive or semester long, depending on the Faculty resources, timetabling and requirements)