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18 hours (incl. assessments) CPD  Classroom  In-house

RG146 Foundations of Superannuation

AIST’s new offering is ideal for both industry newcomers who need a thorough introduction to superannuation and those who want a broad overview of the industry, including new trustee directors.

The RG 146 Foundations in Superannuation course was developed by AIST to suit those, including staff in client-facing roles, who need to be RG 146 compliant but who don’t intend to undertake the AIST Diploma of Superannuation, and will not be giving personal advice.

The course meets all the generic and specialist knowledge requirements specified by ASIC in Regulatory Guide (RG) 146. It explores the history, rules and regulations of superannuation and how it fits into Australia’s economic landscape.

RG146 Foundations in Superannuation is completed over three days course including a multiple choice assessment. Upon successful completion of the course, participants will receive 18 CPD hours.

Self-paced  In-house


Wondering how this course differs from RG146 for the Superannuation Industry? Find out here!

Who should register?

Industry newcomers and those who want a broad overview of the industry, including new trustee directors.


Learning outcomes

  • Key aspects of Australia’s superannuation system
  • The role of other organisations that interact with superannuation funds
  • The main pieces of legislation that impact on the operation of superannuation funds
  • The options available for accessing superannuation savings in retirement

Topics will include

Superannuation history & overview (stats)

The government’s three-tiered retirement income policy

Trust structure & concessional tax treatment

Benefit designs (accumulation and DB)

Types of fund (Industry, Corporate, Retail, Public Sector, SMSF, taxed & untaxed funds)

Use of service providers    

Legislation (SIS, Corps Act, AML/CTF, Tax Acts, Privacy)

Regulation (APRA, ASIC et al)


Role of the trustee

Trustee responsibilities (covenants, best interests) 

Who can contribute?

Contribution types & limits

Tax on contributions

Tax concessions  (spouse contributions, deductibility, salary sacrifice, First Home Super Saver Scheme)

SG payment requirements


Conditions of Release

Death Benefits

Taxation on benefit payments

Basic investment concepts (asset classes, risk & return, long-term investment, diversification)

The super fund investment process (strategy, objectives, implementation, manager selection & monitoring) 

Business Cycles

Key Economic Indicators

Operation of financial markets

The impact of Government policies (fiscal/monetary policy)

Member communications (statements, SENs, annual reports, Websites, call centres)

Disclosure documents (FSG, PDS, GAW, SOA)

Facts, Information & Advice

Complaints (AFCA)

Benefit types (Death & Total and Permanent Disablement, Income Protection)



Claims process

Tax on benefits

Centrelink’s Age Pension

Retirement products (account-based pensions & annuities)

Tax treatment   

Multiple Choice Open Book Exam

45 questions

Course duration

Students complete a multiple-choice exam during the course, which takes between 60 - 90 minutes.

Important notes

Please note: To ensure we are able to meet your dietary needs, please let us know via at least 48 business hours prior to the event. Unfortunately, we are unable to cater to special requirements after this timeframe.


There are no more occurrences scheduled, please contact us for more information.