Taxation of Employee Remuneration - TABL5525
Faculty: UNSW Business School
School: 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
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.