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Superannuation fundamentals
Unit details
Level: Professional
Estimated learning duration: 10 hours
CPD: 10 hours
Assessment: Part 1: 20 multiple choice questions within 60 minutes. 75% pass mark.
2 attempts permitted.
Part 2: 6 scenario-based multiple choice questions within 45 minutes. 80% pass mark.
2 attempts permitted.
Assumed knowledge: There is no assumed knowledge for this unit.
Learning outcomes:
- Explain the foundational concepts of how superannuation operates in Australia.
- Determine the taxation treatment of superannuation contributions received by regulatory superannuation funds.
- Explain the taxation rules governing the payment of superannuation benefits.
- Calculate the tax payable of a regulated superannuation fund.