Jemma Sanderson CTA, Subject Convenor
Advanced Superannuation
Developing your skills for a growing industry
Australia’s super industry is the 3rd largest private pension fund market in the world. As it continues to grow, so will the need for experienced, skilled advisers. Advanced Superannuation builds on a working knowledge of super to develop insights and expertise across a broad range of issues.
With Australia’s superannuation industry continuing to grow - especially in SMSF (Self Managed Super Funds) - it’s vital that tax practitioners build their knowledge of the complex strategies, risks and issues.
Advanced Superannuation has been developed by experienced tax experts to provide an academically rigorous, yet thoroughly practical, working knowledge of super.
Delivered over a series of modules, this subject provides extensive training on contributions, pensions, the investment rules, the taxation of superannuation funds, retirement planning opportunities and estate planning with respect to SMSFs.
- Subjects1
- Credit Points6
- LevelAdvanced
- Cost$1,690
- CPD30 hours
- DeliveryDistance learning
- Study Length12 weeks
- Education LevelBeginner
- Study Periods3 per year
- Study Per Week10 hours
- Subject CodeATL007
ATL007 Advanced Superannuation will help candidates to identify the appropriate superannuation strategy for employees and employers, while ensuring compliance with the superannuation guarantee contributions.
Who is this for?
- accountants who wish to advise on SMSFs
- estate planners
- financial advisers
- lawyers
- lawyers who wish to specialise in superannuation
- tax professional advising high net worth clients.
Entry requirements
- hold an Australian degree or diploma in:
a. accounting; or
b. commerce; or
c. finance; or
d. law; with
e. tax or commercial law subjects - have completed CTA1 Foundations, CTA2A Advanced and CTA2B Advanced subjects, or an equivalent qualification. Please Contact The Tax Institute Higher Education for further information.
- meet English language requirements if the language of instruction for your 6 years of high school qualifications was not English.
- have at least 12 months’ relevant Australian tax or tax law experience.
Learning outcomes
On completion of ATL007 Advanced Superannuation you will be able to identify and provide expert guidance on the appropriate superannuation strategy for employees and employers while ensuring compliance with the superannuation guarantee contributions including income tax deductions and treatments and SMSFs.
Modules
- types of contributions
- contribution refund provisions & division 293 tax
- employer obligations
- corporate restructures
- taxation of superannuation funds
- exempt current pension income
- investment provisions
- benefits on pre-retirement and retirement
- benefits on death.
Enrolment inclusions
Resources made available to a candidate (excluding assessment-only study) are:
- access to an online learning portal
- study materials (soft copy)
- access to Legal Research and Reasoning Course
- access to J Sanderson, 2014 SMSF Guide: current issues and strategies for the self-managed funds adviser, 6th edition, online publication
- access to The Tax Institute’s TASA 2009 and the Code of Professional Conduct online module
- complimentary subscription to The Tax Institute’s Tax Knowledge eXchange for the duration of the subject
- recorded webinars
- online checkpoint tests
- past exam papers (where applicable)
- email access to a subject convenor for technical questions
- access to a Tax Research session to build research skills
- access to effective business writing skills module
- support from trained subject coordinators.
Assessment structure
- Online module quizzes - pass mark 50% Weighting 10%
- Exam (3 hours) - pass mark 50% Weighting 40%
- 2,500 - 3,000 word assignment - pass mark 50% Weighting 50%
Please note that all assessment tasks must be passed in order to complete the subject.
Distance learning
A flexible learning approach using an online learning platform supported by pre-recorded webinars and email support with a subject matter expert.
Assessment-only study
Assessment-only study allows candidates to accelerate their studies by progressing directly to the assessments for the subject based on prior study, qualifications and experience. Candidates will only receive access to past exam papers and online checkpoint tests prior to the exam.
Recognition of prior learning (RPL)
RPL is a process for providing candidates credit for learning or qualifications completed before your enrolment with The Tax Institute Higher Education.
To apply for RPL (fee $165), please complete the RPL form. Evidence of your qualifications will need to be provided with this application.
Advanced standing
Advanced standing is a process of transferring credits from subjects you have previously completed with The Tax Institute and The Tax Institute Higher Education. To apply for advanced standing (no fee applies), please complete the advanced standing form.
Please view our current timetable.
ATL007 Advanced Superannuation
Subject fee: $1,690
$100 discount applies for early bird registration
Key dates and fees are subject to change without notice.
This subject does not attract GST.
The early bird discount applies per subject if enrolling before the early bird close date (except for assessment only study mode and CTA1 Foundations Intensive SP1 and SP2).
All Tax Institute Higher Education candidates are eligible to receive Education Membership of The Tax Institute for $199 (valued at $509) upon enrolment until 30 June in the subsequent calendar year. Member fees attract GST and price quoted is inclusive of GST.
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