TBF5540

Employment taxation

Mr Wayne Gumley

12 points
* 3 hours per week and private research
* Caulfield

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%

Prescribed texts

Income Tax Assessment Act 1936 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)
Payroll Tax Act 1971 (Vic.)