Superannuation and Retirement Applications (SRA) study plan

Map the superannuation regulatory architecture by naming the roles of APRA, ASIC and the ATO and matching each to at least two statutory obligations

Distinguish complying from non-complying funds and explain the concessional tax treatment that follows from complying status

Classify the contribution types (mandatory employer, salary sacrifice, personal deductible, non-concessional, spouse, government co-contribution, downsizer) and state the eligibility rule and cap for each

Calculate the concessional contributions cap outcome for three worked scenarios that combine employer SG, salary sacrifice and a personal deduction

Apply the Division 293 threshold test to three high-income fact patterns and compute the additional tax payable

Explain how the transfer balance cap and total superannuation balance interact to limit non-concessional contributions, and compute available cap space in two scenarios

Sequence the steps for claiming a personal contribution deduction, including the notice of intent and acknowledgment requirements

Identify the contribution acceptance rules a fund must apply for members aged 65, 67, 75 and over

Compare account-based pensions, annuities and transition-to-retirement income streams on payment flexibility, tax treatment and preservation access

Apply the minimum annual payment percentages to four account balances with different commencement dates and pro-rate a mid-year start

Explain the retirement condition of release and the transition-to-retirement condition, and identify which permits which payments

Draft the steps to commence an account-based pension, including the trustee resolutions and member documentation required

Compute the tax-free and taxable components of a superannuation interest and explain why the proportion is locked at commencement

Calculate the tax payable on a lump sum and on an income stream for a member aged 58, 61 and 66

Apply the tax-free component and the 15% tax offset to a disability superannuation benefit and a death benefit paid to a dependant

Explain the treatment of a death benefit paid to a non-dependant, including the tax rate and the deceased estate position

Explain how assessable superannuation income streams are treated under the social security means test and identify the deductible amount concept

Compute the age pension outcome for two couples with different asset and income mixes, applying the assets test and the income test and using the lower result

Describe the deeming rules and apply them to a financial asset portfolio of a given value

Identify the interaction between superannuation lump sums, the income test and any waiting periods

Construct a retirement income plan for a hypothetical 60-year-old couple that sequences superannuation drawdown, the age pension and non-super assets

Model the effect of a market downturn in the first two retirement years on the plan and propose two mitigation strategies

Estimate a retirement expenditure target using a replacement-rate approach and justify the assumptions used

Identify the data-gathering steps and risk-profiling inputs needed before recommending a retirement income strategy

Apply the best-interests duty and the appropriate-advice obligation to three short advice scenarios and state the reasoning for each conclusion

Identify the disclosure documents required at each stage of the advice process and the timing rule for each

Explain the conflicted-remuneration rules and identify a prohibited payment structure in a given fact pattern

Draft the file notes that would evidence compliance for one of the scenarios

Complete a full-length timed practice exam under exam conditions and record the score by domain

Rank the domains by error rate and re-teach the two weakest using worked examples rather than rereading notes

Consolidate a one-page formula sheet covering caps, minimum payments, tax offsets, deeming and the assets and income tests

Re-attempt every previously logged error and confirm each is now answered correctly with reasoning stated