Authorised by Academic Registrar, April 1996
Objectives On completion of this subject students should be able to identify and analyse the taxation issues which arise from the provision of superannuation and tax planning opportunities and other fringe benefits.
Synopsis Topics include employment deductions; fringe benefits including loan fringe benefits; car fringe benefits; property fringe benefits; residual fringe benefits; preparation of fringe benefits tax returns; taxation of eligible termination payments and pensions; taxation of superannuation funds; superannuation guarantee charge.
Assessment Either assignment (5,000 words): 50% + Examination (3 hours, open-book): 50% + or + Examination (3 hours, open-book): 100%