Authorised by Academic Registrar, April 1996
Objectives On completion of this subject students should, at an advanced level, be able to identify and analyse the taxable and related legal issues that arise from employment and similar contracts for provision of personal services.
Synopsis The employer/employee relationship; assessability of remuneration for services; employee deductions; collection systems; pay-roll tax; fringe benefits and remuneration planning.
Assessment Research project (5000-7000 words): 50% + Examination (open-book, 3 hours): 50%
Fringe Benefits Tax Assessment Act 1986 (Cth)
Superannuation Guarantee Charge Act 1992 (Cth)
Training Guarantee Act 1990 (Cth)
Payroll Tax Act 1971 (Cth)
Accident Compensation Act 1985 (Cth)