BTF5540

Employment taxation

(BUS)

Mr Wayne Gumley

12 points + 3 hours per week + Caulfield

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

Assessment: Research assignment (5000-7000 words): 50% + Examination (open-book, 3 hours): 50%