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FIN3461

Remuneration and retirement packages

Mr Wayne Gumley

6 points
* 3 hours per week
* First, second semester
* Caulfield
* Prerequisite: FIN3931

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%

Prescribed texts

Income Tax Assessment Act 1936 (Cth)

Fringe Benefits Tax Assessment Act 1986 (Cth)


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Authorised by the Academic Registrar December 1996