This course provides a comprehensive coverage of the taxation issues relating to the taxation of employee remuneration. The course commences by examining the employer/employee relationship, contrasting it with the principal/independent contractor relationship. Fringe benefits tax and tax collection obligations imposed on employers, including under PAYG and the payroll tax system, are considered in detail. Employers' obligations and employees' rights under the superannuation guarantee system are examined, as are the rules on the deductibility of superannuation contributions and the taxation of payments made on termination of employment The course concludes with an examination of the rationale and tax consequences of salary packaging, and the ATO's response to arrangements aimed at avoiding tax on payments for services performed.