Course

Taxation of Employee Remuneration - TABL5525

Faculty: Australian School of Business

School: Australian School of Taxation and Business Law

Course Outline: TABL5525 Course Outline

Campus: Sydney

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 0

Enrolment Requirements:

Restricted to students enrolled in Program 5231, 5272, 5273, 5540, 5740, 9200, 9210, 9230, 9231, 9255, 9257, 9260, 9270, 9273, Streams ATAXBS9250, ATAXDS9250, ATAXFS9250,

Equivalent: ATAX0425

Excluded: ATAX0325, ATAX0525, TABL3025, ATAX0625

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

View course information for previous years.

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.
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Study Levels

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