Postgraduate - UnitBTF5240 - Workplace taxation

This unit entry is for students who completed this unit in 2012 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

Level	Postgraduate
Faculty	Faculty of Business and Economics
Offered	Caulfield First semester 2012 (Evening)
Coordinator(s)	Dr. Ken Devos

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.

Outcomes

The learning goals associated with this unit are to:

explain the taxation implications of income received by employees and independent contractors in the workplace
describe the administrative aspects of the income tax system
explain the tax implications of superannuation and employee share schemes provided by employers
calculate the tax position of employees and independent contractors in the workplace who receive fringe benefits and other types of remuneration.

Assessment

Within semester assessment: 40%
Examination (take-home): 60%

Chief examiner(s)

Mr Ken Devos

Contact hours

3 hours per week

Prerequisites

BTX9651

Prohibitions

BTF4240