BTF3461

Remuneration and retirement packages

(BUS)

Mr Wayne Gumley

6 points + 3 hours per week + First and second semester + Caulfield + Prerequisite: BTX3931

Synopsis: This subject provides a detailed coverage of the Australian income tax laws relating to employment income and retirement benefits. Topics include: 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: Optional assignment (3000 words): 50% + Examination (3 hours, open-book): 50% or 100%