Handbook

Do you want to gain a comprehensive and practical understanding of the taxation and regulation of superannuation in Australia? Superannuation is a form of retirement savings supported by the government through various tax concessions and regulations. The superannuation system is critical to the Australian economy and currently has over $3.5 trillion in assets (1.4 times the market capitalisation of the ASX!) and is projected to almost triple to over $9 trillion in 2041. In this course, you will explore the Australian superannuation system (what superannuation is and how it works, the purpose of superannuation, types of superannuation funds including SMSFs), and the underlying government policy of how superannuation funds are taxed and regulated. The course focuses on the taxation and regulation of the three key elements of superannuation – contributions, investment earnings and benefit payments. You will develop critical thinking and problem-solving skills in relation to superannuation issues and scenarios as application of the rules to real world scenarios is a key learning tool in this course.