CORPFIN 3003 - Tax Superannuation and Estate Planning

This course covers tax planning generally and also business tax planning, and estate and superannuation planning. The tax planning section focuses on an overview of the Australian tax system and tax planning principles, taxation of employee remuneration, taxation of investment income including capital gains tax, taxation of investment structures, and international taxation. As well as providing students with knowledge of fundamental concepts of Australian income tax law and basic tax planning principles, specific strategies for tax planning are covered for each of these topics. The business tax planning section covers income tax issues for business, specific anti-avoidance issues for business entities, and tax issues in buying and selling a business. The estate planning section deals with the process of planning and implementing the orderly transfer of a person's wealth in the event of their death for the benefit of their intended beneficiaries. This section focuses on what are estate and non-estate assets, estate planning objectives, strategies to achieve objectives, specific strategies for estate planning, taxation issues relating to deceased estates and the estate administration process. The section also covers superannuation and the treatment of superannuation benefits during a person's lifetime and at their death.