BTF3461

Superannuation and retirement benefits ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Associate Professor Stephen Barkoczy

Offered:
Not offered in 2005.

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%

Contact Hours: 3 hours per week

Prerequisites: BTF2931 or BTF3931 or equivalent