SMSF Specialist Advisor Accreditation – Pathway

OVERVIEW

The SSA™ education pathway analyses the unique intersection of the Superannuation Industry (Supervision) Act 1993 (SISA), the Superannuation Industry (Supervision) Regulations 1993 (SISR) and the Income Taxation Assessment Acts 1936 and 1997 (ITAA).

The modules offer deep technical content and focuses on examining, in detail, the array of regulations and legislation that underpin the operation of an SMSF.

To be eligible to apply for the SMSF Specialist Advisor (SSATM) designation with the SMSF Association you are required to complete all 9 modules with activities and undertake a 2 hour online examination with a pass rate of 50% or higher.

There are nine (9) modules which cover:

1. SMSF regulatory framework
2. Regulating SMSFs
3. Contribution standards
4. Investing in an SMSF
5. Taxing an SMSF
6. Members interests and preservation standards
7. Payment standards and paying a benefit
8. Taxing superannuation payments
9. SMSF controls - planning for life events

LEARNING OUTCOMES:

On successful completion of this subject, participants should be able to:

• Research and explain the legal regulations that apply to SMSFs.
• Research and critically evaluate the special taxation rules applicable to superannuation contributions, superannuation funds and superannuation benefits.
• Develop and critically evaluate an SMSF strategy to deal with regulatory and tax requirements in a complex SMSF scenario.
• Justify an SMSF strategy to deal with regulatory and tax requirements in a complex SMSF scenario.

Details

Date:
5 Jan 2016 - 31 Dec 2050
Knowledge Area:
Benefit Payments, Contributions, Managing Investment, Practice Management, SMSF Administration, Taxation
CPD Hours:
20