BTF4560

Employment taxation

Mr Wayne Gumley

6 points · 3 hours per week · Caulfield

Objectives Upon completion of this subject the students will have examined the relevant legislation, case law and other references applicable to the taxation of employment and similar contracts for provision of personal services.

Synopsis The employer/employee relationship; assessability of remuneration for services; employee deductions; collection systems; pay-roll tax; fringe benefits and remuneration planning.

Assessment Either assignment (2000 words): 20% · Examination (open-book, 3 hours): 80% · or examination (open-book, 3 hours): 100%

Prescribed texts

Income Tax Assessment Act 1936 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)
Payroll Tax Act 1971 (Vic.)

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