Taxation of Remuneration

Subject LAWS70051 (2010)

Note: This is an archived Handbook entry from 2010.

Credit Points: 12.50
Level: 7 (Graduate/Postgraduate)
Dates & Locations:

This subject has the following teaching availabilities in 2010:

March, Parkville - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period not applicable
Assessment Period End not applicable
Last date to Self-Enrol not applicable
Census Date not applicable
Last date to Withdraw without fail not applicable


Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: The total class time is between 24 and 26 hours.
Total Time Commitment: Visit the Melbourne Law Masters website for more information about this subject.
Prerequisites: Visit the Melbourne Law Masters website for more information about this subject.
Corequisites: Visit the Melbourne Law Masters website for more information about this subject.
Recommended Background Knowledge: Visit the Melbourne Law Masters website for more information about this subject.
Non Allowed Subjects: Visit the Melbourne Law Masters website for more information about this subject.
Core Participation Requirements: Visit the Melbourne Law Masters website for more information about this subject.

Coordinator

Assoc Prof Miranda Stewart

Contact

For the most up-to-date information about this subject, contact the Melbourne Law Masters Office by email at law-masters@unimelb.edu.au or phone 8344 6190 or alternatively visit the subject website: www.masters.law.unimelb.edu.au
Subject Overview:

This subject will provide an advanced and specialised study of the taxation of employee remuneration and the remuneration of individuals in analogous independent contracting situations. One focus will be 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 a package under the income tax and fringe benefits tax.
Principal topics will include:

  • Income tax issues of remuneration
  • Employee deductions
  • Substantiation
  • Fringe benefits tax
  • Employee share schemes
  • Retirement planning
  • Taxation of expatriate employees.
Objectives:

A student who has successfully completed this subject should have an advanced understanding of the technical rules underlying the taxation of remuneration derived in a variety of forms.
Assessment:

Assignment (30%)
Take-home examination (70%) (30 April-3 May)
Prescribed Texts: Visit the subject website for more information
Breadth Options:

This subject is not available as a breadth subject.
Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills: Visit the Melbourne Law Masters website for more information about this subject.
Links to further information: http://www.masters.law.unimelb.edu.au/

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