Superannuation fundamentals

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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.