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Taxation of Employee Remuneration - ATAX0425
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Faculty: Faculty of Law
 
 
School:  Australian School of Taxation
 
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.12500 (more info)
 
 
Indicative Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Restricted to students enrolled in Programs 9250 or 9260 or 9255
 
 
Excluded: ATAX0325, ATAX0525, ATAX0625
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
 

Description

This course examines the treatment of employee remuneration in the Australian taxation system. We start by examining the employer/employee relationship, contrasting it with the principal/independent contractor relationship. This distinction is central to understanding our tax laws. Tax collection obligations imposed on employers, including under PAYG and the pay-roll tax system, are considered in detail. Employers' obligations and employees' rights under the superannuation guarantee system are examined, as are tax concessions for contributions and the taxation of payments made on termination of employment (eg, arising from redundancy, unfair dismissal or death). The course examines the treatment of personal services income when it is derived through an interposed entity, and the tax consequences of salary sacrifice arrangements and salary packaging. Finally, we look at the Tax Office's response to arrangements aimed at avoiding tax on payments for services performed.


Recommended Prior Knowledge

None

Course Objectives

On completion of this course, students should be able to:
  • Distinguish, in broad outline, between an employee and an independent contractor, and explain the importance of the distinction
  • Explain and evaluate the rationale and workings of the PAYG system and the pay-roll tax system
  • Detail the major operational features of the fringe benefits tax and its consequences for employers and employees
  • Describe the operation of and rationale for tax concessions for employers and employees when they make superannuation contributions
  • Explain the superannuation guarantee obligations imposed on employers and the implications for employees
  • Distinguish the various types of payments that may be made on termination of employment and the tax treatment of those payments
  • Explain various 'salary packaging' devices and anti-avoidance provisions aimed at preventing the minimising of tax through, for example, the interposition of entities between the provider and recipient of services

Main Topics

  • Fundamentals
  • Tax collection
  • Fringe Benefits Tax
  • Superannuation and the workplace
  • Termination payments
  • Remuneration planning

Assessment

1 research paper
1 exam

Course Texts

Prescribed
You must purchase or have access to the following publication:

  • Woellner R, Barkoczy S, Murphy S & Evans C, 2006 Australian Taxation Law (Sydney: CCH, 16th ed, 2005)
You must also purchase or have access to the following publications:
  • Barkoczy S, 2005 Core Tax Legislation and Study Guide (Sydney: CCH, 8th ed, 2005)
  • Students need to have access to the Payroll Tax Act 1971 (NSW) or the equivalent legislation for the State or Territory in which the student is based
The following is a selection of acceptable citation and style guides, which you may use as the basis for your written work. You must purchase or have access to one of the following publications:
  • Rozenberg P, Australian guide to uniform legal citation (Sydney: Lawbook Co, 2nd ed, 2003)
  • Stuhmcke A, Legal referencing (Sydney: Butterworths, 3rd ed, 2005)
  • Australian guide to legal citation (Melbourne University Law Review Association, 2nd ed, 2002) - Available from http://mulr.law.unimelb.edu.au/aglc.asp
Recommended
Refer to Course Profile supplied by Lecturer.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.