BTF5240

Taxation of employees and contractors ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Mr Wayne Gumley

Offered:
Caulfield Second semester 2005 (Evening)

Synopsis: This unit provides a detailed analysis of the taxation of employees and contractors in Australia. Topics include: employer/employee relationship; independent contractors, PAYG collection system; payroll tax and other levies, employee deductions; fringe benefits; superannuation, share schemes and remuneration planning.

Assessment: 6 point unit = Mandatory research paper (up to 6000words): 40% Take home final examination: 60% 12 point unit = Research paper (up to 12,000 words): 60% Class presentation: 10% Take home final examination: 30%

Contact Hours: Three hours per week on-campus and/or intensive mode over summer (both 39 hours in total)

Prerequisites: BTX5651

Prohibitions: BTF4560, BTF5540, BTF4240