BTF3461

Superannuation and retirement benefits

(BUS)

Proposed to be offered next in 2002

Associate Professor Stephen Barkoczy

6 points + 3 hours per week + First or second semester + Caulfield + Prerequisite: BTF2931 or BTF3931 or equivalent

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): 30% + Examination (3 hours, open-book): 70% or 100%