Superannuation, retirement and fringe benefit taxes
Mr Stephen Barkoczy
6 points * 3 hours per week * Second semester * Caulfield, Taxation offices, In-house
Objectives On the completion of this subject a student should be able to identify and analyse the taxation issues which arise from the provision of superannuation and retirement benefits and fringe 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; taxation of eligible termination payments and pensions; taxation of superannuation funds; superannuation guarantee charge.
Assessment Either assignment: 5,000 words): 50% * Final examination (open-book 3 hours): 50% or Final examination (open-book 3 hours): 100%
Prescribed texts
Australian income tax legislation CCH, 1995
Barkoczy S Australian tax casebook CCH, 1994
Recommended texts
Lehmann G and Coleman C Taxation law in Australia 3rd edn, Butterworths, 1994