BTF5235 Workplace and investment taxation
Faculty of Business and Economics
BTF5235 Workplace and investment taxation is a level 5, 6-credit-point, postgraduate unit from the Faculty of Business and Economics. It isn't offered in 2023. It needs BTB3221, BTF5965, BTW3221, BTC3150 or BTF3931.
- Credit points
- 6
- Offered in 2023
- Not offered
- Assessment
- Exam 60%
- and 1 other task
- Workload
- 144 hours
- per semester
This is the 2023 handbook entry. See the 2027 entry.
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Requisites
Before BTF5235
After BTF5235
No unit lists BTF5235 as a prerequisite in the 2023 handbook.
Overview
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.
Offerings in 2023
The 2023 handbook lists no offerings for BTF5235.
Assessment
- Within semester assessment40%
- Examination60%
Learning outcomes
When you finish this unit, you should be able to:
- 1
identify and analyse taxation law issues relating to the workplace covering employers, employees and contractors including salary packaging and FBT, PAYG Withholding, superannuation and termination payments
- 2
identify and calculate taxation law issues relating to investment including negative gearing and CGT implications of investment decisions
- 3
examine concepts relating to taxation of entities
- 4
explain implications and calculate taxable income received by partnerships, trusts, companies, employers, employees, contractors and investors.
Workload and teaching
- Teaching approachActive learning
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.
This unit engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.
Learning resources
Required resources
Sadiq et al., Principles of Taxation Law, 2020, Thomson Reuters.
Contacts
- Chief Examiners
- Dr Ken Devos
Common questions
What are the prerequisites for BTF5235?
You need BTB3221, BTF5965, BTW3221, BTC3150 or BTF3931 before you enrol.
When is BTF5235 offered?
BTF5235 has no offerings listed in the 2023 handbook.
How much work is BTF5235?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does BTF5235 have an exam?
Yes. The exam is worth 60% of the final mark, alongside 1 other task.