Remuneration and retirement packages
Not offered in 1995
Mr Wayne Gumley
6 points * 3 hours per week * First, second semester * Caulfield * Prerequisite: FIN3931
Objectives On completion of this subject students should have a broad understanding of the taxation of employment related benefits and retirement benefits.
Synopsis Employment deductions; fringe benefits including loan fringe benefits; car fringe benefits; property fringe benefits; residual fringe benefits; preparation of fringe benefits tax returns; eligible termination payments; superannuation.
Assessment Either Assignment (3000 words): 50% * Final examination: 50% or Final examination (open-book 3 hours): 100%
Prescribed texts
Income Tax Assessment Act 1936 (Cwlth)
Fringe benefits Tax Assessment Act 1986 (Cwlth)