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Self Managed Superannuation Funds Law - ATAX0640

School:  Aus School of Tax and Bus Law
Course Outline: See below
Campus: ATAX Campus
Career: Undergraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 2
Enrolment Requirements:
Prerequisite: 48 units of credit completed.
CSS Contribution Charge:Band 3 (more info)
Further Information: See Class Timetable


The number of self managed superannuation funds (SMSFs) is growing at an exponential rate. This course looks at all the regulatory rules for establishing, administering and closing a SMSF.

Recommended Prior Knowledge


Course Objectives

On completion of this course, students should have a detailed knowledge and understanding about the legal regulation of SMSFs.

Main Topics

  • The history and background of Superannuation;
  • Growth of Superannuation;
  • Introduction of compulsory superannuation - the superannuation guarantee charge;
  • Prudential regulation - SIS;
  • Role of the Trustee;
  • Taxation of Superannuation - contributions, funds, reasonable benefit limits;
  • Eligible termination payments;
  • Superannuation guarantee charge;
  • Death and disability benefits;
  • Superannuation and divorce;
  • Member choice of Fund;
  • Investment management agreements;
  • Fund governance;
  • Licensing;
  • Distribution;
  • Members remedies;
  • ASIC powers:
  • Risk and investment:
  • Risk and retirement incomes.


2 Assignments
1 Exam

Course Texts

Information regarding the Atax Textbook Lists for Semester 1 will be available on the UNSW Bookshop website from 1 February.

Information regarding the Atax Textbook Lists for Semester 2 will be available on the UNSW Bookshop website from 1 July.

Refer to Course Profile supplied by Lecturer.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.