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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.
Scroll to bottom of page for more information on:
- Entry requirements and learning outcomes
- Modules, study modes and assessment
- Recognition
- Your tax professional instructor
- Timetable
- Fees
Credit points: 6
CPD: 30 hours
Cost: $1,690
Delivery: blended learning
Study Per Week: 10 hours
Study Length: 12 weeks
Level: Advanced
Study Periods: 2 per year
Elective subject in the Graduate Diploma of Applied Tax Law
Gain skills that are directly applicable to the workplace
Deepen knowledge of this specialist area
Get Your Information Pack
Complete the form with your details to receive an email with expanded program overviews and exclusive sample learning materials.
"[The Tax Institute] balances technical material and practical application, bridging academia with the practice of tax law."
Rachel Vijayaraj, ATI, Brown Wright Stein Lawyers
"The weekly webinars and online study format made it possible to combine the course work and full time work."
Wendy Miller, FTI, Damien Greer
“Studying with The Tax Institute gave me the confidence to understand and tackle detailed tax issues.”
Matthew Coombes, CTA, Borough Australia Pty Ltd
“What I learnt I’m applying every day in my work with clients. The notes I received are my tax bible.”
Lauren Whelan, HLB Mann Judd
“The topic areas provided me with technical and practical knowledge to apply to real-life situations.”
Geoff Tierney, CTA, ESV Chartered Accountants
“The fact that active and highly experienced practitioners are teaching the course content has been invaluable to me.”
Erin Shields, Dixon Advisory
Entry requirements and learning outcomes
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
- 1. hold current membership of The Tax Institute1
- 2. 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
- 3. have completed CTA1 Foundations, CTA2A Advanced and CTA2B Advanced subjects, or an equivalent qualification from The Tax Institute’s accredited education provider register.
- 4. meet English language requirements if the language of instruction for your 6 years of high school qualifications was not English.
- 5. have at least 12 months’ relevant Australian tax or tax law experience.
1. [A discounted membership is available at the time of enrolment for all new members. Membership fees attract GST. Membership will expire on 30 June. Find out more about membership benefits and resources]
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, study modes and assessment
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.
Modes of study
Blended learning
A flexible learning approach using an online learning platform supported by live Q&A sessions 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.
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
| Assessment task | Pass mark | Weighting |
|---|---|---|
| Online module quizzes | 50% | 10% |
| Exam (3 hours) | 50% | 40% |
| 2,500-3,000 word assignment | 50% | 50% |
Please note that all assessment tasks must be passed in order to complete the subject.
Recognition of prior learning and advanced standing
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.
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. To apply for advanced standing (no fee applies), please complete the advanced standing form.
Your tax professional instructor
Jemma Sanderson, Subject convenor
Jemma Sanderson is a Director of Cooper Partners Financial Services, heading up their self-managed superannuation fund specialist services. Jemma provides strategic advice on SMSFs, estate planning and wealth management to clients, as well as technical support and consultancy to accounting, legal and financial planning groups. Jemma has a Bachelor of Commerce from University of Western Australia and is a Chartered Tax Adviser, a Certified Financial Planner and a specialist member the Self-Managed Superannuation Fund Professionals Association of Australia (SPAA). Jemma is a regular presenter throughout Australia on the topics of superannuation and SMSFs. Jemma presented the National Superannuation Roadshow for the Tax Institute across Australia from 2008 to 2013 and is heavily involved with the Institute, previously as Chair of WA’s State Council, as a member of technical and conference committees, and as the author of the SMSF Guide, currently in its eighth edition.
Fees
1. [To enrol in an education subject it is a requirement to become a member of The Tax Institute. Studying with The Tax Institute is available to members. Non-members will be required to join at time of enrolment. Membership fee covers the period through June the following year and is valued at $489. If required to be a voting member, you can upgrade for free (valued at $195). Member fees attract GST and price quoted is inclusive of GST.]
2. [Subject fees do not attract GST. CTA3 attracts GST. CTA3 fees are inclusive of GST. Subject fee is in relation to face-to-face, blended learning and intensive study modes.]
3. [Applies per subject if enrolling before the early bird close date (except for assessment only study mode and CTA1 Foundations Intensive SP1 and SP2). Please note: Key dates and fees are subject to change without notice.]
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