Tax of Superannuation A (LAWS90235)

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.