最新糖心Vlog

CORPFIN 6012OL - SIS Regulation and Taxation

Online - Semester 1 - 2022

This subject focuses on the legislation and regulation that underpin the operation of an SMSF. It provides the specialist technical knowledge, critical thinking and problem-solving skills necessary to provide competent and compliant advice to clients in the complex and dynamic SMSF sector. It covers the establishment, operation, and management of an SMSF as well as the contribution standards, taxation rules, pension and estate planning, and investment restrictions unique to an SMSF. This subject offers deep technical content and examines, in detail, the array of regulation and legislation relevant to SMSFs.

  • General Course Information
    Course Details
    Course Code CORPFIN 6012OL
    Course SIS Regulation and Taxation
    Coordinating Unit International Centre for Financial Services
    Term Semester 1
    Level Postgraduate Coursework
    Location/s Online
    Units 3
    Contact Up to 3 hours per week
    Available for Study Abroad and Exchange N
    Prerequisites CORPFIN 6009OL, CORPFIN 6010OL & CORPFIN 6011OL
    Assessment Exam/assignments/quizzes as prescribed at first session
    Course Staff
    Peter Hogan

    Email: peter.hogan@adelaide.edu.au 
    Course Timetable

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

  • Learning Outcomes
    Course Learning Outcomes
    On successful completion of this course, students will be able to:

    1. Research and explain the legal regulations that apply to SMSFs.
    2. Research and critically evaluate the special taxation rules applicable to superannuation contributions, superannuation fund and superannuation benefits.
    3. Develop and critically evaluate an SMSF strategy to deal with regulatory and tax requirements in a complex SMSF scenario.
    4. Justify an SMSF strategy to deal with regulatory and tax requirements in a complex SMSF scenario.

    最新糖心Vlog Graduate Attributes

    This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:

    最新糖心Vlog Graduate Attribute Course Learning Outcome(s)

    Attribute 1: Deep discipline knowledge and intellectual breadth

    Graduates have comprehensive knowledge and understanding of their subject area, the ability to engage with different traditions of thought, and the ability to apply their knowledge in practice including in multi-disciplinary or multi-professional contexts.

    All

    Attribute 2: Creative and critical thinking, and problem solving

    Graduates are effective problems-solvers, able to apply critical, creative and evidence-based thinking to conceive innovative responses to future challenges.

    All

    Attribute 3: Teamwork and communication skills

    Graduates convey ideas and information effectively to a range of audiences for a variety of purposes and contribute in a positive and collaborative manner to achieving common goals.

    All

    Attribute 4: Professionalism and leadership readiness

    Graduates engage in professional behaviour and have the potential to be entrepreneurial and take leadership roles in their chosen occupations or careers and communities.

    All

    Attribute 5: Intercultural and ethical competency

    Graduates are responsible and effective global citizens whose personal values and practices are consistent with their roles as responsible members of society.

    All

    Attribute 8: Self-awareness and emotional intelligence

    Graduates are self-aware and reflective; they are flexible and resilient and have the capacity to accept and give constructive feedback; they act with integrity and take responsibility for their actions.

    All
  • Learning Resources
    Required Resources
    Negline, T 2019, The Essential SMSF Guide, 2019/20, Thomson Reuters, Sydney. 
    Recommended Resources
    Supplementary reference materials and learning resources are provided within the course online site.
    Online Learning
    This course is delivered pre-dominantly online via the MyUni site.

    Weekly topics and assessment must be accessed and viewed online.
  • Learning & Teaching Activities
    Learning & Teaching Modes
    This is an online course, students are expected to undertake the weekly topics as per the Activity Planners.
    Workload

    The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

    Students should expect to work through a topic per week by the due date provided on the Activity Planner.

    Students are required to complete 1 assignment for this course plus set aside time to study for the exam.
    Learning Activities Summary
    Topic 1 - SMSF regulatory framework
    Topic 2 - Regulating SMSFs
    Topic 3 - Contribution standards
    Topic 4 - Investment Standards
    Topic 5 - Taxing a SMSF
    Topic 6 - Members' interests and preservation standards
    Topic 7 - Payment Standards and paying a benefit
    Topic 8 - Taxing superannuation payments
    Topic 9 - SMSF controls — planning for life events
  • Assessment

    The 最新糖心Vlog'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
    Assessment Task Due Weighting Learning Outcome
    Assignment Week 6 40% All
    Exam Week 12 60% All
    Total 100%


    Assessment Detail
    Assignment
    This is an individual assignment due in Week 6 and presents 40% of the final grade.
    Students are required to answer two (2) questions
    The overall word limit is 2000 +/- 10% and submitted via Turnitin on the course site

    Examination
    An online multiple choice examination represents 60% of your final grade.

    Submission
    Assignment must be submitted via Turnitin by the due date

    The assignment needs to be 2000 +/- 10% in word length. 

    Assignments submitted after the due date will need to be emailed to the Program co-ordinator and will be penalised 5% for each day it is overdue
    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 最新糖心Vlog 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 最新糖心Vlog 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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