LAWS6009 - Taxation of Remuneration

Objectives

• Undertake advanced and specialised study of the taxation of employee remuneration and the remuneration of individuals in analogous independent contracting situations.
• Focus on the practices in packaging salaries that result from the different timing and valuation rules and the differences of tax treatment applied to elements of package under the income tax and fringe benefits tax.
• Consider the alienation of personal services income, employment contract variation, the taxation of employee share schemes and the treatment of inbound and outbound expatriate employees.

Content

Technical rules underlying the taxation of remuneration; remuneration of individuals; valuation rules and tax differences on salary packaging under income tax and fringe benefits tax; alienation of personal services income; employment contract variation; the taxation of employees share schemes; the treatment of inbound and outbound expatriate employees.

Session

Semester 2 2009
Friday Mornings, 8:30-10:30am

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

• 1 x 3,000 Word Class Essay (30%)
• 1 x Exam (70%)

Courses this unit is available in

Master of Law | Graduate Diploma in Law | Master of Business Law | Master of Taxation | Graduate Diploma in Taxation