Authorised by Academic Registrar, April 1996
Objectives On completion of this subject students should have a broad understanding of the taxation of employment related benefits and retirement benefits.
Synopsis 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 Either assignment (3000 words): 50% + Examination: 50% + or + Examination (3 hours, open-book): 100%