LAWS6127 - Taxation & Regulation of Superannuation

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.

Session

Semester 1 2014
Monday Evenings, 6-8pm

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

This unit replaced LAWS 6213 - Taxation of Superannuation

Assessment

  • 3000 Word Assignment (30%)
  • 2-Hour Exam (70%)

Assumed Knowledge

It is recommended that candidates who are not working in the tax area and have not taken an undergraduate tax unit in Australia in the past five years undertake LAWS 6825 - Tax on Business Structures & Operations before enrolling in this unit. If in doubt, please consult the Taxation Program Coordinator.

Prohibition

LAWS 6213 - Taxation of Superannuation

Continuing Professional Development (CPD)

You can credit this unit towards Continuing Professional Development (CPD). Units of study that are part of Sydney Law School’s Postgraduate Program meet the necessary Mandatory Continuing Legal Education (MCLE) of the Law Society of New South Wales and the Continuing Professional Development (CPD) requirements of the New South Wales Bar Association. You may complete this unit of study by enrolling on a non-degree basis or on an audit basis only with no assessment via Single Unit Study.

Courses this unit is available in

Master of Laws | Master of Global Law | Graduate Diploma in Law | Master of Business Law | Master of Taxation | Graduate Diploma in Taxation | Master of International Taxation