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CORPFIN 6001 - Self-Managed Super Distribution & Estate Planning

North Terrace Campus - Semester 2 - 2016

The course information on this page is being finalised for 2016. Please check again before classes commence.

This course will focus on SMSF's and examine estate planning, investment strategies, alternative investments, divorce settlement issues, strategic opportunities and taxation. The course will also cover the pension establishment process and will examine issues such as the use of reserves in the pension environment, the segregation of pension assets, preservation rules, the payment of benefits to members and beneficiaries, the process of asset valuation, court orders and settlement alternatives for Family Law purposes and the process to follow when winding-up a SMSF.

  • General Course Information
    Course Details
    Course Code CORPFIN 6001
    Course Self-Managed Super Distribution & Estate Planning
    Coordinating Unit Adelaide Business School
    Term Semester 2
    Level Postgraduate Coursework
    Location/s North Terrace Campus
    Units 3
    Contact External: Up to 12 hours self-directed study per week
    Available for Study Abroad and Exchange N
    Assumed Knowledge CORPFIN 7005
    Assessment Assignment and exam
    Course Staff

    Course Coordinator: Mrs Tania Turner

    Course Timetable

    The full timetable of all activities for this course can be accessed from .

  • Learning Outcomes
    Course Learning Outcomes

    This course is designed to assist students:


    1. Identify who can be paid a benefit and in what circumstances
    2. Understand and apply the rules surrounding pensions
    3. Understand the type of pensions that can be paid
    4. Explain when super assets can be accessed to commence a pension
    5. Know the steps to commencing a pension and be able to implement them
    6. Gauge the impact of the changes announced in the Simpler Super regime
    7. Identify the key taxation issues for pensions
    8. Determine tax liability of SMSF
    9. Describe how income & gains on pension assets are exempt from tax
    10. Use reserves effectively
    11. Formulate an effective investment strategy for pension assets
    12. Evaluate the tax considerations using super for estate planning purposes
    13. Explain how the new rules impact these strategies going forward
    14. Be able to practically deal with winding up a SMSF
    15. Examine the detail to detemine extent of application of NSW Succession Act to SMSF trustees and compare to existing rules in various states
    16. Deal with super assets and super as a national estate asset
    17. Examine Binding Financial Agreements
    University Graduate Attributes

    No information currently available.

  • Learning Resources
    Required Resources
    CCH Australian Superannuation Legislation - latest edition
    CCH Australia Master Superannuation Guide - latest edition
    Recommended Resources
    CCH Master Tax Guide
  • Learning & Teaching Activities
    Learning & Teaching Modes

    No information currently available.

    Workload

    No information currently available.

    Learning Activities Summary

    No information currently available.

  • Assessment

    The University's policy on Assessment for Coursework Programs is based on the following four principles:

    1. Assessment must encourage and reinforce learning.
    2. Assessment must enable robust and fair judgements about student performance.
    3. Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
    4. Assessment must maintain academic standards.

    Assessment Summary

    No information currently available.

    Assessment Detail

    No information currently available.

    Submission

    No information currently available.

    Course Grading

    Grades for your performance in this course will be awarded in accordance with the following scheme:

    M10 (Coursework Mark Scheme)
    Grade Mark Description
    FNS   Fail No Submission
    F 1-49 Fail
    P 50-64 Pass
    C 65-74 Credit
    D 75-84 Distinction
    HD 85-100 High Distinction
    CN   Continuing
    NFE   No Formal Examination
    RP   Result Pending

    Further details of the grades/results can be obtained from Examinations.

    Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.

    Final results for this course will be made available through .

  • Student Feedback

    The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.

    SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy (http://www.adelaide.edu.au/policies/101/) course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.

  • Student Support
  • Policies & Guidelines
  • Fraud Awareness

    Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student鈥檚 disciplinary procedures.

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