Taxation & Regulation of Superannuation (LAWS6127)

UNIT OF STUDY

This unit offers a detailed examination of the regulatory and tax rules affecting the superannuation industry in Australia. The unit will analyse the statutory regulatory framework and the background rules of trust law, how they apply to different industry segments such as SMSFs, APRA regulated funds and constitutionally-protected funds, and how they affect issues such as fund structure and management, duties of trustees, benefit types, investment strategies, the resolution of disputes and so on. The unit will also consider in detail how the income tax, FBT and SGC regimes apply to amounts flowing into and out of the superannuation system (contributions, fund income and expenses, and benefits provided in various forms) for the various participants in the industry (employers, trustees, members, their dependents and estates, external providers). The unit will be taught through the analysis of a series of case studies discussed in detail in each seminar.

Our courses that offer this unit of study

Further unit of study information

Classes

1x2-hr lecture/week

Assessment

3000wd assignment (30%) and 2hr exam (70%)

Faculty/department permission required?

No

Unit of study rules

Prohibitions

LAWS6213

Study this unit outside a degree

Non-award/non-degree study

If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student.

Cross-institutional study

If you are from another Australian tertiary institution you may be permitted to underake cross-institutional study in one or more units of study at the University of Sydney.