Taxation of Remuneration
Subject 730-661 (2008)
Note: This is an archived Handbook entry from 2008. Search for this in the current handbook Search for this in the current handbook
| Credit Points: | 12.500 | ||||||||||||
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| Level: | Graduate/Postgraduate | ||||||||||||
| Dates & Locations: | This subject has the following teaching availabilities in 2008: Semester 1, - Taught on campus.
Timetable can be viewed here. For information about these dates, click here. | ||||||||||||
| Time Commitment: | Contact Hours: 24 - 26 contact hours per subject. Total Time Commitment: The time commitment for this subject depends on the candidate's background and experience. | ||||||||||||
| Prerequisites: | N.A. | ||||||||||||
| Corequisites: | N.A. | ||||||||||||
| Recommended Background Knowledge: | None | ||||||||||||
| Non Allowed Subjects: | None | ||||||||||||
| Core Participation Requirements: | N.A. |
Coordinator
A/Prof Ann O'Connell| Subject Overview: |
Objectives: A candidate who has successfully completed the subject should have an advanced understanding of the technical rules underlying the taxation of remuneration derived in a variety of forms.Syllabus: 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:
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| Assessment: |
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| Prescribed Texts: | Core subject materials will be provided free of charge to all students. Some subjects require further texts to be purchased. Please visit the subject homepage on the Melbourne Law Masters website by following the link at the bottom of this subject entry. |
| Breadth Options: | This subject is not available as a breadth subject. |
| Fees Information: | Subject EFTSL, Level, Discipline & Census Date |
| Generic Skills: | Please see the Subject Objectives for this information. |
| Links to further information: | 730-661Taxation of RemunerationMelbourne Law Masters, postgraduate law, post-graduate law, graduate law2008 Objectives: A candidate who has successfully completed the subject should have an advanced understanding of the technical rules underlying the taxation of remuneration derived in a variety of forms.Syllabus: 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:
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