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Tax of Superannuation A (LAWS90235)
Graduate courseworkPoints: 6.25Online
From 2023 most subjects will be taught on campus only with flexible options limited to a select number of postgraduate programs and individual subjects.
To learn more, visit COVID-19 course and subject delivery.
About this subject
- Overview
- Eligibility and requirements
- Assessment
- Dates and times
- Further information
- Timetable(opens in new window)
Contact information
March
Lecturers
Bryce Figot (Coordinator)
Daniel Butler
Email: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Overview
Availability(Quotas apply) | March - Online |
---|---|
Fees | Look up fees |
Although relevant for all superannuation funds, this subject focuses heavily on self managed superannuation funds (‘SMSFs’). This subject deals with the policies, technical rules and current practical problems in relation to the regulation and taxation of nearly 600,000 SMSFs providing for the retirement of the majority of Australian small and medium business owners. The subjects explores the taxation rules and prudential management of SMSFs, including what investments and structures funds can use while still attracting concessional tax treatment.
Principle topics that will be covered include:
- Overview of superannuation system, especially SMSFs
- Preservation rules
- Prudential rules
- Tax rules
Intended learning outcomes
A student who has successfully completed this subject will:
- Have an advanced and integrated understanding of the policies, technical rules and current practical problems involved in the regulation and taxation of superannuation
- Be able to identify any problems an SMSF might face, research and evaluate various different solutions and form a reasoned conclusion as to which solution might best address the problem
- Be able to critically examine, analyse, interpret and assess the effectiveness of these rules
- Be an engaged participant in debate regarding emerging and contemporary issues in the field
- Have the cognitive and technical skills to generate critical and creative ideas relating to the taxation of retirement incomes and the emergence of SMSFs
- Have a sophisticated appreciation of the factors and processes driving proposed revision of the legal framework
Generic skills
- Have the cognitive and technical skills to independently examine, research and analyse existing and emerging tax issues
- Have the oral and written communication skills to clearly articulate and convey complex information regarding the taxation of superannuation regime in Australia to relevant specialist and non-specialist audiences
- Be able to demonstrate autonomy, expert judgment and responsibility as a practitioner and learner in the field of taxation of superannuation in Australia.
Last updated: 31 January 2024
Eligibility and requirements
Prerequisites
None
Corequisites
None
Non-allowed subjects
Code | Name | Teaching period | Credit Points |
---|---|---|---|
LAWS70267 | Taxation of Superannuation | Not available in 2024 |
12.5 |
Recommended background knowledge
Applicants without legal qualifications should note that subjects are offered in the discipline of law at an advanced graduate level. While every effort will be made to meet the needs of students trained in other fields, concessions will not be made in the general level of instruction or assessment. Most subjects assume the knowledge usually acquired in a degree in law (LLB, JD or equivalent). Applicants should note that admission to some subjects in the Melbourne Law Masters will be dependent upon the individual applicant’s educational background and professional experience.
Inherent requirements (core participation requirements)
The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.
Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home
Last updated: 31 January 2024
Assessment
Description | Timing | Percentage |
---|---|---|
Participation | Throughout the teaching period | 10% |
Take-home Examination
| 25 - 28 March 2022 | 90% |
Hurdle requirement: A minimum of 75% attendance. Note: the attendance hurdle does not apply when the subject is delivered online, however attendance at all live online sessions is expected. | Throughout the teaching period | N/A |
Last updated: 31 January 2024
Quotas apply to this subject
Dates & times
- March - Online
Principal coordinator Bryce Figot Mode of delivery Online Contact hours 10am – 4pm Tuesday 1 March 2022 and Wednesday 2 March2022; and 10 – 1pm on Thursday 3 March 2022 Total time commitment 75 hours Pre teaching start date 1 February 2022 Pre teaching requirements Please refer to the Reading Guide on the LMS subject page for confirmation of which resources need to be read and what other preparation is required before the teaching period commences. Teaching period 1 March 2022 to 3 March 2022 Last self-enrol date 7 February 2022 Census date 1 March 2022 Last date to withdraw without fail 4 March 2022 Assessment period ends 28 March 2022 March contact information
Lecturers
Bryce Figot (Coordinator)
Daniel ButlerEmail: law-masters@unimelb.edu.au
Phone: +61 3 8344 6190
Website: law.unimelb.edu.au
Additional delivery details
This subject has a quota of 30 students.
Enrolment is on a 'first in' basis. Waitlists are maintained for subjects that are fully subscribed.
Students should note priority of waitlisted places in subjects will be given as follows:
- To currently enrolled Graduate Diploma and Masters students with a satisfactory record in their degree
- To other students enrolling on a single subject basis, eg Community Access Program (CAP) students, cross-institutional study and cross-faculty study.
Please refer to the Melbourne Law Masters website for further information about the management of subject quotas and waitlists.
Melbourne Law School may reserve places in a subject for incoming international cohorts or where a subject is core to a specialisation with limited alternate options.
Last updated: 31 January 2024
Further information
- Texts
Prescribed texts
Specialist materials will be made available via the LMS in the pre-teaching period.
- Links to additional information
- Available through the Community Access Program
About the Community Access Program (CAP)
This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.
Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.
Additional information for this subject
If required, please contact law-masters@unimelb.edu.au for subject coordinator approval.
- Available to Study Abroad and/or Study Exchange Students
This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.
Last updated: 31 January 2024