SUPERANNUATION

Course objectives
– Explain the purpose and structure of Australia’s superannuation system.
– Identify the main regulators, fund types, and trustee responsibilities.
– Apply core contribution rules, caps, and common tax treatments in typical scenarios.
– Outline when super can be accessed and how benefits are paid and taxed.
– Recognise recurring compliance risks and apply practical checks for employers, individuals, and SMSF trustees.

Learning outcomes
– Describe superannuation’s role in the Australian retirement income framework.
– Distinguish between APRA-regulated funds and self-managed superannuation funds, including basic compliance duties.
– Calculate common contribution amounts, identify cap pressures, and explain consequences of excess contributions.
– Determine whether a condition of release has been met and select an appropriate benefit payment option.
– Use practical checklists to reduce superannuation compliance risk in workplace and advisory settings.