BTF4560

Employment taxation

(BUS)

Mr Wayne Gumley

6 points + 3 hours per week + Caulfield

Synopsis: This subject provides an analysis of the taxes and charges applicable to employment in Australia. Topics include: the employer/employee relationship; assessability of remuneration for services; employee deductions; collection systems; pay-roll tax; fringe benefits and remuneration planning.

Assessment: Optional research assignment (2000 words): 20% + Examination (3 hours, open-book): 80% or 100%