Workplace and investment taxation

This unit builds on introductory taxation law units and focuses on specific taxation issues related to the workplace and specific taxation issues related to investment. For workplace taxation the unit covers the most common taxation issues faced by employers, contractors and employees in the workplace and includes the Personal Service Income (PSI) Regime, salary packaging, superannuation and employee share schemes. For investment taxation the unit covers the main types of entity structures from an investment perspective and also examines CGT issues which flow from investment decisions and also negative gearing.