BTF5235 - Workplace and investment taxation - 2019

This unit builds on introductory taxation law units and focuses on specific taxation issues related to the workplace and specific taxation issues related to investment. For workplace taxation the unit covers the most common taxation issues faced by employers, contractors and employees in the workplace and includes the Personal Service Income (PSI) Regime, salary packaging, superannuation and employee share schemes. For investment taxation the unit covers the main types of entity structures from an investment perspective and also examines CGT issues which flow from investment decisions and also negative gearing.

The learning goals associated with this unit are to:

1. identify and analyse taxation law issues relating to the workplace covering employers, employees and contractors including salary packaging and FBT, PAYG Withholding, superannuation and termination payments
2. identify and calculate taxation law issues relating to investment including negative gearing and CGT implications of investment decisions
3. examine concepts relating to taxation of entities
4. explain implications and calculate taxable income received by partnerships, trusts, companies, employers, employees, contractors and investors.

Within semester assessment: 40% + Examination: 60%

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information