Postgraduate - UnitBTF5240 - Workplace taxation

This unit entry is for students who completed this unit in 2013 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

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Level	Postgraduate
Faculty	Faculty of Business and Economics
Organisational Unit	Department of Business Law and Taxation
Offered	Caulfield First semester 2013 (Evening)
Coordinator(s)	Mr Jonathan Teoh

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 Jonathan Teoh

Contact hours

3 hours per week

Prerequisites

BTX9651 or equivalent.

Prohibitions

BTF4240