TABL5525 Taxation of Employee Remuneration

Subject Code

TABL5525

Study Level

Postgraduate

Commencing Term

Term 3

Total Units of Credit (UOC)

Delivery Mode

Online

School

Taxation & Business Law

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1. Course Details

Summary of Course

This course examines the treatment of employee remuneration in the Australian taxation system.

We start by examining the employer/employee relationship, contrasting it with the principal/independent contractor relationship. This distinction is central to understanding our tax laws. Tax collection obligations imposed on employers, including under Pay As You Go (PAYG) and the pay-roll tax system, are considered in detail. We also consider the taxation of employee share scheme participation and the taxation of benefits provided in respect of employment which attract the operation of the Fringe Benefits Tax system.

Employers’ obligations and employees’ rights under the Commonwealth's Superannuation Guarantee system are examined, as are tax concessions for superannuation contributions and the taxation of payments made on termination of employment of employment (e.g., arising from redundancy, unfair dismissal or death).

The course examines the income tax treatment of 'personal services income' including when it is derived through an interposed entity, and the tax consequences of salary sacrifice arrangements and salary packaging. This includes discussion of the potential for the general anti avoidance provision to apply to schemes that provide a tax benefit.

The study guide for Taxation of Employee Remuneration comprises six modules:

• Module 1 Fundamentals

• Module 2 Tax collection

• Module 3 Fringe Benefits Tax

• Module 4 Superannuation and the workplace

• Module 5 Termination payments

• Module 6 Remuneration planning

Teaching Times and Locations

Please note that teaching times and locations are subject to change. Students are strongly advised to refer to the Class Timetable website for the most up-to-date teaching times and locations.

View course timetable

Course Policies & Support

The Business School expects that you are familiar with the contents of this course outline and the UNSW and Business School learning expectations, rules, policies and support services as listed below:

Program Learning Outcomes
Academic Integrity and Plagiarism
Student Responsibilities and Conduct
Special Consideration
Protocol for Viewing Final Exam Scripts
Student Learning Support Services

Further information is provided in the Assessment and Policies and Support sections.

Course Aims and Relationship to Other Courses

On completion of this course, students should be able to:

• distinguish, in broad outline, between an employee and an independent contractor, and explain the importance of the distinction

• explain and evaluate the rationale and workings of the Pay As You Go (PAYG) system and the pay-roll tax system

• detail the major operational features of the fringe benefits tax (FBT) and its consequences for employers and employees

• describe the manner in which the income tax system applies to the provision of shares (and rights to acquire shares) to individuals for service as an employee or contractor

• describe the operation of and rationale for tax concessions for employers and employees when they make superannuation contributions

• describe the tax that may be imposed or remedial action available if excess superannuation contributions are made for, or by, an individual

• explain the Superannuation Guarantee obligations imposed on employers and the implications for employees

• distinguish the various types of payments that may be made on termination of employment and the tax treatment of those payments

• explain various anti-avoidance provisions aimed at preventing the minimising of tax through remuneration planning.

This course highlights the rules applying to the taxation of employee remuneration, whether it is provided while the employee is providing services, or on retirement or death of an employee. It examines the obligations imposed on employers when they provide such remuneration and an employee's reciprocal rights. The two aspects of superannuation as it affects the workplace—one compulsory and the other voluntary—are examined, as are the tax concessions available to employers and employees when they make superannuation contributions.

Employee remuneration is not, of course, necessarily in the form of salaries or wages (usually, cash). We consider therefore the various ways employees may be rewarded for their services and the tax consequences that arise.

Student Learning Outcomes

The Course Learning Outcomes (CLOs) are what you should be able to demonstrate by the end of this course, if you participate fully in learning activities and successfully complete the assessment items.

CLOs also contribute to your achievement of the Program Learning Outcomes (PLOs), which are developed across the duration of a program for all coursework students in the Business School. More information on PLOs is available under Policies and Support. PLOs are, in turn, directly linked to UNSW graduate capabilities and the aspiration to develop “globally focussed graduates who are rigorous scholars, capable of leadership and professional practice in an international community”.

The following table shows how the CLOs for this course relate to the overall PLOs and indicates where each CLO and PLO is assessed:

Course Learning Outcomes	Program Learning Outcomes	Course Assessment Item
On successful completion of the course, you should be able to:	This course helps you to develop the following Program Learning Outcomes:	This learning outcome will be assessed in the following items:
Demonstrate a further development of skills of statutory construction plus the ability to critically review interpretations of legislative provisions, in applying these provisions to the taxation of employee remuneration, whether provided while the employee is providing services, or on retirement or death of an employee.	PLO 1: Business knowledge	Discussant task Assignment Examination
Independently analyse, and advise on, the taxation treatment of employee remuneration across a broad range of contexts.	PLO 2: Problem solving	Discussant task Assignment Examination
Consider more complex issues such as 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.	PLO 2: Problem solving	Discussant task Assignment Examination
Critically analyse the Tax Office's response to arrangements aimed at avoiding tax on payments for services performed.	PLO 1: Business knowledge PLO 2: Problem solving PLO 5: Responsible business practice	Discussant task Assignment Examination
Locate and interpret relevant legislation, case law and Tax Office advise (Rulings, Determinations etc.) relevant to the taxation of employee remuneration.	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 5: Responsible business practice	Discussant task Assignment Examination
Conduct in depth research on topics canvassed in the course.	PLO 2: Problem solving	Discussant task Assignment Examination
Demonstrate a critical approach to material presented and evidence of original and independent thought.	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 5: Responsible business practice	Assignment Examination
Recognise and resolve legal and tax problems and develop clear, effective and well-reasoned analysis of the tax consequences of practical scenarios using the conventions of legal essay writing. Apply correct citation and referencing conventions in properly acknowledging all source material used.	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 5: Responsible business practice	Assignment Examination
Using oral communication skills, demonstrate the course learning outcomes in regard to knowledge and critical thinking and problem solving skills set out above.	PLO 3: Business communication PLO 5: Responsible business practice	Discussant task
Apply correct citation and referencing conventions in properly acknowledging all source material used.	PLO 2: Research capability	Assignment Examination
Demonstrate the course learning outcomes in regard to knowledge and critical thinking and problem solving skills set out above.	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication	Discussant task Assignment Examination

2. Staff Contact Details

Position	Title	Name	Email	Location	Phone	Consultation Times
Lecturer	Mr			Room 2054C, Level 2 Quadrangle, UNSW Business School - Ref E15	+61 2 9385 9534	By appointment

Communication with staff

When you contact staff by email, please:

Use your University (not personal) email address
Specify the course TABL3025/5525 as appropriate; and
Sign off by using your name and student identity number

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

How to Use These Study Materials

If you are new to flexible learning you should carefully read this Course Outline. It contains most of the relevant information about how this course will be run and the expectations of you as a student. You should also refer to the Suggested Study Schedule as a guide to completing your coursework. So as to get the most out of your study we recommend that you follow this study schedule through the course and fit various time demands into a well-organised diary. Systematic study through the Semester is the key to success in a flexible learning program.

The Study Guide (which includes this Course Outline, the individual Modules and any supplementary notes and questions that may be provided to you during the semester) can help you in three ways.

1. It sets out a clear path of study over the Semester and helps you plan your workload. It also identifies learning outcomes and key concepts at the start of each module and provides a series of activities to help you learn actively and manage your own progress through the course.

2. It contains the core content for the course (often with reference to legislation, textbooks and other relevant material). The structure and layout of the Study Guide is designed to highlight key points and assist your revision for assignments, research papers and examinations.

3. It tells you when to refer to textbooks, legislation and other readings, giving precise details of what you should read.

Features of the Study Guide

Each module includes a range of features to assist you in managing your learning and developing study skills. These features include:

• Overview page

• Heading levels

• Learning outcomes and key concepts

• Module text

• Activities and feedback

• Readings

• Margin notes

• Instructional icons

Tax Distance Course Student Guide

The Tax Distance Course Student Guide is a vital source of information for students studying flexible learning courses. It provides administrative and other information specific to studying these courses and you should make a point of being familiar with its contents. You can access the Tax Distance Student Guide from your Moodle course website(s).

Audio Conferences

Throughout this course, you will have the opportunity to attend live audio conferences (conducted by telephone). Instructions on preparing for and participating in audio conferences are available on the Taxation & Business Law website and in your course Moodle website. These conferences provide an opportunity for you to clarify and extend your understanding of the material in this course. They are designed to try out new ideas and give you a forum to ask questions and discuss issues with your lecturer and other students. Do not be afraid to participate—it is only by trying out new ideas and exploring their dimensions that you will learn in any real depth.

Thorough preparation is essential if you are to gain maximum benefit from a Conference. You can only start to come to grips with material if you work on it actively. As a rule, each Conference will cover the module/s between the previous Conference and the week it falls within on the Suggested Study Schedule. However, more specific information on material to be covered in each Conference may be provided via Moodle throughout the Semester. Exact dates and times for Conferences will be advised via a timetable that you will find on Moodle and on the TBL Website (under Timetables).

There are five conferences scheduled for this course during the Semester. Each conference is of approximately one and a half hours' duration.

Remember conferences are not lectures—your active participation is an important part of the learning experience and preparation for examinations!

Learning Activities and Teaching Strategies

The teaching strategy adopted in this course reflects the emphasis on practical problem solving embodied in the course learning objectives. Modules are constructed around regular activities that students are to complete independently, and detailed feedback on these activities is provided in the modules. The audio conferences will provide further opportunity to consider the practical implications of the law in particular areas, as well as practical problems requiring resolution.

The course material is intended to be interactive by enabling you to apply key principles through the completion of prescribed readings and activities. The diligent completion of these activities is important to a proper understanding of the course material and achievement of the learning outcomes.

4. Assessment

Formal Requirements

In order to pass this course, you must:

achieve a composite mark of at least 50 out of 100;
meet any additional requirements described in the Assessment Summary section.

You are expected to attempt all assessment requirements in the course.

Assessment Structure

Assessment Task	Weighting	Length	Due Date
Discussant Task	15%	N/A	During relevant audio conference
Assignment	35%	3,200 words	28 October 2019
Take Home Exam	50%	–	Normal exam period
Total	100%	–	–

Assessment Summary

As a student at UNSW you are expected to display academic integrity in your work and interactions. Where a student breaches the UNSW Student Code with respect to academic integrity, the University may take disciplinary action under the Student Misconduct Procedure.

To assist you in understanding what academic integrity means, and how to ensure that you do comply with the UNSW Student Code, it is strongly recommended that you complete the Working with Academic Integrity module before submitting your first assessment task. It is a free, online self-paced Moodle module that should take about one hour to complete.

Assessment Format

Discussant Task – 15%

Due Date: During relevant audio conference -TBA

Weighting: 15%

Like the other two components of the course assessment, this component is compulsory. The general idea is that every student will be allocated to be a discussant in one audio conference class in regard to the Module material and problems (tutorial problems).

You will be expected to contribute to the discussion by addressing the issues raised, applying the law to the facts and reaching defensible conclusions. You may also be required to address questions raised by the lecturer and others in regard to the material contained in the Module material. More detail on this will be provided in an email sent before week 1 commences. Students will be assigned to one of the 5 audio conferences for this assessment task.

Assignment – 35%

Due Date: Submit via Moodle by 28 October 2019 (AEDT*)

Weighting: 35%

Length: 3,200 words (plus or minus 10%)

*AEDT = Australian Daylight Saving Time

Topic: The assignment problem will be posted to Moodle under the Assignment link. This will be done on or about Week 2.

Evaluation Criteria for Assignment

An important note on word limits

Assignments are exercises in filtering material and communicating it succinctly. Quantity is not to be confused with quality. Your lecturer will uniformly apply this principle in their assessment of assignments.

Most word processing packages indicate word lengths, or otherwise some manual check must be done in the drafting process. Indicate the actual number of words of your assignment in the space indicated on your assignment cover sheet. Exceeding the permitted word length will be penalised.

The following criteria will be used to grade assignments:

• ability to cut through the undergrowth and penetrate to key issues

• identification of key facts and the integration of those facts in the logical development of argument

• demonstration of a critical mind at work and, in the case of better answers, of value added to key issues over and above that of the source materials

• clarity of communication—this includes development of a clear and orderly structure and the highlighting of core arguments (including, where appropriate, headings)

• the use of meaningful sentences in clear and, where possible, plain English (this includes correct grammar, spelling and punctuation)

• correct referencing and bibliographic style in accordance with a recognised and appropriate citation and style guide (when uploading, check your footnotes have been correctly submitted).

In the end, you have to properly address the tax issues involved in the assignment and reach defensible conclusions.

You are encouraged to read beyond the study materials and references to do the assignment. You are also strongly advised to read relevant parts of the document, TABL 5551 Taxation Law Student Companion, in preparing your assignment answer.

Assignments will be made online through a Turnitin submission link on Moodle.

Take Home Exam – 50%

The final assessment for this course will be a take-home exam which will be made available on Moodle during the University exam period. The final examination timetable is published prior to the examination period via the Bulletin and on the School’s website.

You should check this timetable to find the dates of your take-home exams.This is not a negotiable schedule.

Exams will be released at 9am at regular intervals throughout the exam period. Submissions are due at 7am on the third day after the release date. For example an exam released at 9am on 5 March will be due at 7am on 8 March. All times are based on Sydney time.

Submissions will be made online through a Turnitin submission link on Moodle. Students will be permitted to use a range of resources and materials to prepare responses. Students will be required to state that they have not consulted any other person in relation to the content of the exam or responses to questions during the date of the exam’s release on Moodle and the closing time for submissions of responses via Turnitin.

Students will only have one opportunity to submit (i.e. no resubmission of drafts) and no late submissions will be accepted.

Check for information on studying and preparing for a take home exam.

Assignment Submission Procedure

The following guidelines are offered as a general indication of what is expected in terms of the presentation of both assignments and research papers in flexible distance (Atax) courses.

Each assessment task may also have particular requirements not covered here. Where information here is in conflict with information provided by the course lecturer, you should follow the advice of your lecturer.

Assignment cover sheets

You must ensure that you include a cover page with each of your assignments that has the following information:

• your name

• your student ID

• the course code

• the course name

• the due date

• number of words

You should also include your name, ID and course code in the footer of your assignment document along with page numbers. A sample cover sheet can be found on Moodle in the Assessments section.

Margins

You should allow the following standard margins in your assignments to allow space for the lecturer’s comments:

Left and right margins — 3.5 cm; Top and bottom margins — 2.5 cm.

Headings/Table of contents

Headings should be typed in bold. Only capitalise the first letter of the heading. Do not capitalise the entire heading. There is no need for a table of contents.

Style of presentation

Your assignment should be typed using an 11 or 12 point font. Single line spacing should normally be used, unless your lecturer tells you otherwise. Leave a line after each paragraph. Do not indent the first line of the paragraph. You should number each page of the assignment.

Footnotes and citation system

You should use footnotes as your referencing tool. Use end notes only if your computer cannot produce footnotes. Use the rules set out in a recognised citation and style guide such as the Australian Guide to Legal Citation. Footnotes are not normally included in the word limit, unless you include substantial commentary or discussion in the footnotes.

Do not include a bibliography or reference list.

Assignment submissions and deadlines

This course uses UNSW Moodle for the electronic delivery and submission of assignments.

Please check your submission link – you may only be entitled to submit an assignment once in which case additional and subsequent submissions will not be accepted.

Step-by-step guides have been produced to assist students through the assignment submission process, and are available for download from the UNSW Teaching Gateway.

Due date and time

Each assignment should be submitted via Moodle by midnight AEST (or AEDT, Australian Eastern Daylight Time, where applicable) on the specified due date unless otherwise stipulated. You are advised to submit your assignment early if possible, and to allow at least 15 minutes for the Moodle submission process. Most assignments will be parsed through Turnitin which will check the originality of your work. If you are given the opportunity to resubmit your assignment up until the due date you should be aware that even though you can submit more than once each day, Turnitin will only produce one originality report every 24 hours so there may be a delay on receiving your updated originality report after the first submission. The version of your assignment that is submitted at the due date will be the version that is accepted for marking. Check for information on submitting assignments via Turnitin and for information on how to interpret originality reports.

Name and save your assignment documents

For identification purposes you are required to name all of your assignment files that you are submitting using the following naming convention:

Surname_GivenName_Course Code format.

For example: ‘Lawson_Henry_TABL1001As1.doc’

You must also retain both an electronic and hard copy of every assignment. No mark can be given or concession awarded should an assignment be lost and no evidence of completion is able to be provided by the student.

Problems with Moodle assignment submission

If you encounter technical difficulties while attempting to access Moodle, and are unable to submit your assignment, please contact the IT Service Desk by email or by telephone on +61 (2) 9385 1333. Your lecturer will not be able to assist with assignment submission issues, and cannot accept assignments emailed direct to him/her.

Assignment return

Assignments will be marked electronically except in unforeseen circumstances. Feedback for electronically-marked assignments will be made available electronically, usually through Moodle. Feedback for any assignments required to be marked by paper will be returned in hard copy format to the mailing address you have recorded on myUNSW.

It is therefore important that you keep your address details up-to-date on myUNSW (https://www.my.unsw.edu.au). Lecturers will make every effort to return assignments (which are submitted on time) within two weeks with appropriate comments and feedback.

The LIC will post a solution and feedback document to Moodle after marking has been completed.

Assessment Feedback

Feedback on student performance from formative and summative assessment tasks will be provided to students in a timely manner. Assessment tasks completed within the teaching period of a course, other than a final assessment, will be assessed and students provided with feedback, with or without a provisional result, within 10 working days of submission, under normal circumstances. Feedback on continuous assessment tasks (e.g. laboratory and studio-based, workplace-based, weekly quizzes) will be provided prior to the midpoint of the course.

Special Consideration

You can apply for special consideration when illness or other circumstances beyond your control, interfere with your assessment performance (to apply see Special Consideration on the UNSW Current Students page). Special Consideration is primarily intended to provide you with an extra opportunity to demonstrate the level of performance of which you are capable.

Special Consideration applications will be assessed centrally by the Case Review Team within Student Lifecycle. The Case Review team will update the online application with the outcome and add any relevant comments.

Please note the following:

Applications can only be made through Online Services in myUNSW. Applications will not be accepted by teaching staff. The lecturer-in-charge/course coordinator will be automatically notified when you lodge an online application for special consideration.
Applying for special consideration does not automatically mean that you will be granted a supplementary exam or other concession.
If you experience illness or misadventure in the lead up to an exam or assessment, you must submit an application for special consideration, either prior to the examination taking place, or prior to the assessment submission deadline, except where illness or misadventure prevent you from doing so.
If you sit the exam/submit an assignment, you are declaring yourself well enough to do so and are unable to subsequently apply for special consideration.
If you become unwell on the day of the exam, you must provide evidence dated within 24 hours of the exam, with your application.
The current provisions will continue for exceptional circumstances, for example, if a student falls sick during an exam. Other exceptions will continue to be examined on a case by case basis by the Student Lifecycle team.
Special consideration requests do not allow the awarding of additional marks to students.

Further information on Business School policy and procedure, as well as supplementary exam dates for the current term, can be found under “Special Consideration” on the Policies and Support page.

Late Submission and Penalties

An assignment is not considered to be late if it has been submitted via Moodle on or before the due time and date. Posted, faxed or e-mailed assignments will NOT be marked and should not be sent.

If you submit an assignment after the due date, please be aware that the following penalties will be applied.

Where assignments are up to one week (i.e. 1–5 working days) late: 10% of the maximum marks available for the assessment item will be deducted.
Where assignments are more than one week late and up to two weeks (i.e. 6–10 working days) late: 20% of the maximum marks available for the assessment item will be deducted.
Where assignments are more than two weeks (i.e. 11 or more working days) late: the assignment can be perused, but no marks will be awarded. Assignments will be recorded only as having been submitted.

Please note that the penalties are applied to the maximum marks available for the assignment, not the actual mark awarded. For example, a student is due to submit an assignment by 8 October 2019. The assignment is in fact submitted on 22 October 2019 (10 working days late).

The penalty for lateness will be 20% of the maximum marks for the assessment. If the student's mark before the imposition of the penalty was a credit mark of 65%, after taking the penalty into account this mark will fall to 45%—a failure.

If illness or other verified circumstances beyond your control have a significant effect on your ability to submit an assignment by the due date, the normal penalty may be remitted. Doctor's reasons must be sufficiently detailed and specifically address the effect of the medical condition on your ability to complete assignments. For information on applying for penalty remissions through myUNSW Special Consideration portal, please visit: https://www.business.unsw.edu.au/about/schools/taxation-business-law/student-support/penalty-remissions

General points

Requests for penalty remissions are centrally managed by Student Lifecycle. Lecturers are not permitted to grant penalty remissions and you should not approach lecturers for this purpose.
You should not anticipate that a Penalty Remission will be granted, and should endeavour to submit all assignments as soon as possible.
If you require academic assistance contact your lecturer or the School's Administration Team (tbl@unsw.edu.au) during the period that you are preparing assignments.
You have only 10 weeks in the Semester, during which time all assignments must be completed. You also need to prepare for the final examination in all courses. Therefore, your time management is very important.

The following is very important:

If your assignment is up to one week (i.e. 1–5 working days) late, your penalty remission request must clearly show that you are seeking a one week penalty remission and you must clearly state your reasons and provide all relevant documentation. If your reasons are judged insufficient you will receive no remission of penalty.

If your assignment is more than one week late but less than two weeks (i.e. 6–10 working days) late, your penalty remission request should indicate whether you are seeking a 10% or a 20% remission. You must clearly show why the penalty remission you are seeking is valid and provide all relevant documentation. If you have requested remission of a 20% penalty and your reasons are judged insufficient, you may receive either a 10% remission or no remission depending on the judged validity of your request. If you requested 10% and your reasons are judged insufficient you will receive no remission of penalty.

Protocol for Viewing Final Exam Scripts

The UNSW Business School has set a protocol under which students may view their final exam script. Individual schools within the Faculty may also set up a local process for viewing final exam scripts, so it is important that you check with your School. Further school specific information may be included below.

Quality Assurance

The Business School is actively monitoring student learning and quality of the student experience in all its programs. A random selection of completed assessment tasks may be used for quality assurance, such as to determine the extent to which program learning goals are being achieved. The information is required for accreditation purposes, and aggregated findings will be used to inform changes aimed at improving the quality of Business School programs. All material used for such processes will be treated as confidential.

5. Course Resources

Prescribed text:

Woellner RH, Barkoczy S, Murphy S, Evans C and Pinto D, Australian Taxation Law (Sydney: Oxford University Press, 29th ed., 2019).

Act/s:

Students need to refer to several pieces of legislation for this subject including, the Income Tax Assessment Act 1936 (Cth), the Income Tax Assessment Act 1997 (Cth), the Fringe Benefits Tax Assessment Act 1986 (Cth) and the Taxation Administration Act 1953 (Cth). Some (but not all) of this legislation is in:

• Barkoczy S, Core Tax Legislation and Study Guide 2019 (Sydney, Oxford University Press, 22nd ed., 2019).

Students will also need to have a copy of relevant parts of the Payroll Tax Act 2007 (NSW).

Legislation can be viewed at http://www.austlii.edu.au/ where not included in the above mentioned publication.

Citation and Style Guide:

In presenting written work for assessment in this course you must use an appropriate and consistent style for referencing and citation. The following is a selection of acceptable citation and style guides, which you may use as the basis for your written work. You must purchase or have access to one of the following publications.

Australian guide to legal citation (Melbourne University Law Review Association & Melbourne Journal of International Law, 3rd ed, 2010).

(This is free to download and is the citation style guide used by the majority of Australian legal journals.)

Rozenberg P, Australian guide to uniform legal citation (Sydney: Lawbook Co, 2nd ed, 2003).
Stuhmcke A, Legal referencing (Sydney: LexisNexis, 4th ed, 2012).

Recommended References:

Below is a list of further references that you may find useful in this course. Purchase of recommended references is not required.

Woodley M (ed), Osborn’s Concise Law Dictionary (London: Sweet & Maxwell, 12th ed, 2013).

This is the classic, concise dictionary of legal terms, which is very useful for students of law based subjects.

2018/19 Australian Master Superannuation Guide (Sydney: CCH Australia Ltd, 22nd ed., 2018) Friezer ML, Fullerton IG, Hanley PJ , Snape TJ & Deutsch RL,
The Australian Tax Handbook 2019 (Thomson Reuters, Australia 2019).
2019 Australian Master Tax Guide (Sydney: Oxford University Press, 63rd ed., 2019).

Although you will not be examined on developments that occur after the writing of these materials, students wishing to keep up with changes that affect this course could refer to:

CCH Tax Week or
Thomson Reuters Weekly Tax Bulletin

Electronic Databases:

The UNSW library subscribes to several electronic databases.

The website for this course is on Moodle.

6. Course Evaluation & Development

Feedback is regularly sought from students and continual improvements are made based on this feedback. At the end of this course, you will be asked to complete the myExperience survey, which provides a key source of student evaluative feedback. Your input into this quality enhancement process is extremely valuable in assisting us to meet the needs of our students and provide an effective and enriching learning experience. The results of all surveys are carefully considered and do lead to action towards enhancing educational quality.

The School of Taxation & Business Law’s quality enhancement process involves regular review of its courses and study materials by content and educational specialists, combined with feedback from students. Towards the end of the semester, you will be asked to complete an online myExperience survey via Moodle to evaluate the effectiveness of your course lecturer and the actual course content. Your input into this quality enhancement process through the completion of these surveys is extremely valuable in assisting us in meeting the needs of our students and in providing an effective and enriching learning experience. The results of all surveys are carefully considered and do lead to action towards enhance the quality or course content and delivery.

7. Course Schedule

Note: for more information on the UNSW academic calendar and key dates including study period, exam, supplementary exam and result release, please visit: https://student.unsw.edu.au/new-calendar-dates

Week	Activity	Topic	Assessment/Other
Week 1: 16 September	Self-Study	Self Study Module 1:	1. Consider the material in Module 1 in detail as this material is pre-requisite study material for the remainder of this Course. 2. Review paragraphs 172 to 186 of the Full Federal Court decision in Fair Work Ombudsman v Quest South Perth Holdings Pty Ltd [2015] FCAFC 37. This discusses the employee/contractor borderline. 3. Review the Western Australia Supreme Court decision in Southern Group Ltd v. Smith (1997) 98 ATC 4733. 4. For a practical application of the employee/contractor borderline, review the Full Federal Court decision dealing with this aspect in Roy Morgan Research Pty Ltd v Commissioner of Taxation [2010] FCAFC 52. 5. Consider the circumstances where payments purportedly made to a contractor or contracting entity will be treated as a payment of salary for the purposes of the PAYG withholding rules in Schedule 1 of the Taxation Administration Act 1953 (Cth). 6. Prepare for Audio conference 1 including: a. Consideration of the Module 2 material and activities; and b. Review NSW Office of State Revenue Ruling No. PTA 017 Grouping of Professional Practices and Administration Businesses.
Week 2: 23 September	Audio conference	Module 2: Tax Collection	Audio conference 24 September 2019, 4.30 pm. Module 2: Tax collection: 1. PAYG witholding for employees 2. Labour hire arrangements 3. Termination payments and unused leave payments 4. Withholding from payments for services 5. PAYG withholding and Personal services income 6. PAYG withholding and non cash benefits 7. PAYG withholding and non residents 8. Payers obligations to deduct and remit PAYG 9. Liability of Directors 10. Other employer withholding obligations 11. State Payroll Tax
Week 3: 30 September	Self-Study	Self study: FBT	1. Review the Full Federal Court decision in John Holland Group Pty Ltd v Commissioner of Taxation [2015] FCAFC 82 and analyse the rationale of the Court in deciding that the employer was not liable to pay fringe benefits tax on the travel costs incurred. 2. Review Taxation Ruling TR 1999/6 Income tax and fringe benefits tax: flight rewards received under frequent flyer and other similar consumer loyalty programs. 3. Review the Federal Court decision in Janet Lynn Payne (Nee Fulcher) v Commissioner of Taxation [1996] FCA 1473 (Payne's case). 4. Prepare for Audio conference 2 including: a. Consideration of the Module 3 material and activities; and b. Consideration of the Court's reasoning in Payne's case as to why there was no FBT liability and no assessable income derived by the taxpayer; and c. Consideration of the Commissioner's position in TR 1999/6. Do you agree with the Commissioner's position?
Week 4: 7 October	Audio conference	Module 3: Fringe benefits tax	Audio conference 8 October 2019, 4.30 pm. Fringe benefits tax 1. Classification of fringe benefits 2. Exemptions and reduction in taxable value 3.Calculating fringe benefits taxable amount including relevance of GST 4. Rebate for tax-exempt employers 5. Relationship of FBT with employee's income tax assessment 6. Reportable fringe benefits and relevance to employee
Week 5: 14 October	Self-Study	Self study: Superannuation and the workplace	1. Consider the taxation treatment of superannuation benefits paid from superannuation entities. This material is in Woellner et al [2019 edition] at paragraphs 23-400 to 23-600. 2. Consider the extended definition of employee for Superannuation Guarantee purposes and an employer's obligations to make contributions. 3. Prepare for Audio conference 3 including: a. Consideration of the Module 4 material and activities; and b. Assess the need for strategies in relation to the tax effective release of monies from superannuation funds.
Week 6: 21 October	Audio conference	Module 4: Superannuation and the workplace	Audio conference 22 October 2019, 4.30 pm. Superannuation and the workplace. 1. Employee and employer tax treatment of superannuation contributions including deductibility 2. Payroll tax obligations 3. Superannuation Guarantee obligations 4. Excess concessional contributions - implications 5. Excess non concessional contributions - implications 6. Government co-contribution 7. Low income superannuation tax offset 8. Contributions for spouses 9. Salary sacrifice arrangements 10. Choice of funds for employees
Week 7: 28 October	Self-Study	Self study: Termination payments	1. Consider the tax implications from receiving a transition to retirement pension. 2. Evaluate the use of a transition to retirement pension to maximise amounts in superannuation that will be included in the tax free component of a superannuation interest 3. Review the Federal Court decision in Reuter v Federal Commissioner of Taxation 93 ATC 4037 and analyse the reasoning of the Court as to why the amount received was not a capital payment. 4. Prepare for Audio conference 4 including: a. Consideration of the Module 5 material and activities; and b. Assess the circumstances necessary for an employee to receive a tax free redundancy payment; and c. Assess the potential for a payment made to a person to restrict that person from performing services to be treated as assessable income.
Week 8: 4 November	Audio conference	Termination payments: Module 5	Audio conference 5 November 2019, 4.30 pm. Termination Payments 1. Capital or income? 2. What is an employment termination payment (ETP)? 3. Personal injury exclusion 4. Payments in kind 5. Tax treatment of ETPs 6. Redundancy and early retirement benefits 7. Transition to retirement pensions 8. Accrued leave entitlements 9. Compensation payments for invalidity and workers' compensation 10. Restrictive covenant payments
Week 9: 11 November	Self-Study	Remuneration planning	1. Review section 960-410 of the Income Tax Assessment Act 1997 (Cth) and consider the relevance of the section 960-410 to determining the discount for the purposes of applying the employee share scheme provisions in the Income Tax Assessment Act 1997 (Cth). 2. Review the Commissioner's Decision Impact Statement on the Court decision in IRG Technical Services Pty Ltd and Anor v. Federal Commissioner of Taxation 2007 ATC 5326. How common are arrangements of the type outlined in the Decision Impact Statement? 3. Prepare for Audio conference 5 including: a. Consideration of the Module 6 material and activities; and b. Assess the pros and cons of continuing to operate through a structure to which the personal services income provisions apply to attribute income to the individual who actually provides the services?
Week 10 : 18 November	Audio conference	Remuneration planning: Module 6	Audio conference 19 November 2019, 4.30 pm. Remuneration planning 1. Personal services income 2. Employee share schemes 3. Salary packaging 3. Part IVA

8. Policies and Support

Information about UNSW Business School protocols, University policies, student responsibilities and education quality and support.

Program Learning Outcomes

The Business School places knowledge and capabilities at the core of its curriculum via seven Program Learning Outcomes (PLOs). These PLOs are systematically embedded and developed across the duration of all coursework programs in the Business School.

PLOs embody the knowledge, skills and capabilities that are taught, practised and assessed within each Business School program. They articulate what you should know and be able to do upon successful completion of your degree.

Upon graduation, you should have a high level of specialised business knowledge and capacity for responsible business thinking, underpinned by ethical professional practice. You should be able to harness, manage and communicate business information effectively and work collaboratively with others. You should be an experienced problem-solver and critical thinker, with a global perspective, cultural competence and the potential for innovative leadership.

All UNSW programs and courses are designed to assess the attainment of program and/or course level learning outcomes, as required by the UNSW Assessment Design Procedure. It is important that you become familiar with the Business School PLOs, as they constitute the framework which informs and shapes the components and assessments of the courses within your program of study.

PLO 1: Business knowledge

Students will make informed and effective selection and application of knowledge in a discipline or profession, in the contexts of local and global business.

PLO 2: Problem solving

Students will define and address business problems, and propose effective evidence-based solutions, through the application of rigorous analysis and critical thinking.

PLO 3: Business communication

Students will harness, manage and communicate business information effectively using multiple forms of communication across different channels.

PLO 4: Teamwork

Students will interact and collaborate effectively with others to achieve a common business purpose or fulfil a common business project, and reflect critically on the process and the outcomes.

PLO 5: Responsible business practice

Students will develop and be committed to responsible business thinking and approaches, which are underpinned by ethical professional practice and sustainability considerations.

PLO 6: Global and cultural competence

Students will be aware of business systems in the wider world and actively committed to recognise and respect the cultural norms, beliefs and values of others, and will apply this knowledge to interact, communicate and work effectively in diverse environments.

PLO 7: Leadership development

Students will develop the capacity to take initiative, encourage forward thinking and bring about innovation, while effectively influencing others to achieve desired results.

These PLOs relate to undergraduate and postgraduate coursework programs. Separate PLOs for honours and postgraduate research programs are included under 'Related Documents'.

Business School course outlines provide detailed information for students on how the course learning outcomes, learning activities, and assessment/s contribute to the development of Program Learning Outcomes.

UNSW Graduate Capabilities

The Business School PLOs also incorporate UNSW graduate capabilities, a set of generic abilities and skills that all students are expected to achieve by graduation. These capabilities articulate the University’s institutional values, as well as future employer expectations.

UNSW Graduate Capabilities	Business School PLOs
Scholars capable of independent and collaborative enquiry, rigorous in their analysis, critique and reflection, and able to innovate by applying their knowledge and skills to the solution of novel as well as routine problems.	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 4: Teamwork PLO 7: Leadership development
Entrepreneurial leaders capable of initiating and embracing innovation and change, as well as engaging and enabling others to contribute to change	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 4: Teamwork PLO 6: Global and cultural competence PLO 7: Leadership development
Professionals capable of ethical, self-directed practice and independent lifelong learning	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 5: Responsible business practice
Global citizens who are culturally adept and capable of respecting diversity and acting in a socially just and responsible way.	PLO 1: Business knowledge PLO 2: Problem solving PLO 3: Business communication PLO 4: Teamwork PLO 5: Responsible business practice PLO 6: Global and cultural competence

While our programs are designed to provide coverage of all PLOs and graduate capabilities, they also provide you with a great deal of choice and flexibility. The Business School strongly advises you to choose a range of courses that assist your development against the seven PLOs and four graduate capabilities, and to keep a record of your achievements as part of your portfolio. You can use a portfolio as evidence in employment applications as well as a reference for work or further study. For support with selecting your courses contact the UNSW Business School Student Centre.

Academic Integrity and Plagiarism

Academic Integrity is honest and responsible scholarship. This form of ethical scholarship is highly valued at UNSW. Terms like Academic Integrity, misconduct, referencing, conventions, plagiarism, academic practices, citations and evidence based learning are all considered basic concepts that successful university students understand. Learning how to communicate original ideas, refer sources, work independently, and report results accurately and honestly are skills that you will be able to carry beyond your studies.

The definition of academic misconduct is broad. It covers practices such as cheating, copying and using another person’s work without appropriate acknowledgement. Incidents of academic misconduct may have serious consequences for students.

Plagiarism

UNSW regards plagiarism as a form of academic misconduct. UNSW has very strict rules regarding plagiarism. Plagiarism at UNSW is using the words or ideas of others and passing them off as your own. All Schools in the Business School have a Student Ethics Officer who will investigate incidents of plagiarism and may result in a student’s name being placed on the Plagiarism and Student Misconduct Registers.

Below are examples of plagiarism including self-plagiarism:

Copying: Using the same or very similar words to the original text or idea without acknowledging the source or using quotation marks. This includes copying materials, ideas or concepts from a book, article, report or other written document, presentation, composition, artwork, design, drawing, circuitry, computer program or software, website, internet, other electronic resource, or another person's assignment, without appropriate acknowledgement of authorship.

Inappropriate Paraphrasing: Changing a few words and phrases while mostly retaining the original structure and/or progression of ideas of the original, and information without acknowledgement. This also applies in presentations where someone paraphrases another’s ideas or words without credit and to piecing together quotes and paraphrases into a new whole, without appropriate referencing.

Collusion: Presenting work as independent work when it has been produced in whole or part in collusion with other people. Collusion includes:

Students providing their work to another student before the due date, or for the purpose of them plagiarising at any time
Paying another person to perform an academic task and passing it off as your own
Stealing or acquiring another person’s academic work and copying it
Offering to complete another person’s work or seeking payment for completing academic work

Collusion should not be confused with academic collaboration (i.e., shared contribution towards a group task).

Inappropriate Citation: Citing sources which have not been read, without acknowledging the 'secondary' source from which knowledge of them has been obtained.

Self-Plagiarism: ‘Self-plagiarism’ occurs where an author republishes their own previously written work and presents it as new findings without referencing the earlier work, either in its entirety or partially. Self-plagiarism is also referred to as 'recycling', 'duplication', or 'multiple submissions of research findings' without disclosure. In the student context, self-plagiarism includes re-using parts of, or all of, a body of work that has already been submitted for assessment without proper citation.

To see if you understand plagiarism, do this short quiz: https://student.unsw.edu.au/plagiarism-quiz

Cheating

The University also regards cheating as a form of academic misconduct. Cheating is knowingly submitting the work of others as their own and includes contract cheating (work produced by an external agent or third party that is submitted under the pretences of being a student’s original piece of work). Cheating is not acceptable at UNSW.

If you need to revise or clarify any terms associated with academic integrity you should explore the 'Working with Academic Integrity' self-paced lessons available at: https://student.unsw.edu.au/aim.

For UNSW policies, penalties, and information to help you avoid plagiarism see: https://student.unsw.edu.au/plagiarism as well as the guidelines in the online ELISE tutorials for all new UNSW students: http://subjectguides.library.unsw.edu.au/elise. For information on student conduct see: https://student.unsw.edu.au/conduct.

For information on how to acknowledge your sources and reference correctly, see: https://student.unsw.edu.au/referencing. If you are unsure what referencing style to use in this course, you should ask the lecturer in charge.

Student Responsibilities and Conduct

Students are expected to be familiar with and adhere to university policies in relation to class attendance and general conduct and behaviour, including maintaining a safe, respectful environment; and to understand their obligations in relation to workload, assessment and keeping informed.

Information and policies on these topics can be found on the 'Managing your Program' website.

Workload

It is expected that you will spend at least ten to twelve hours per week studying for a course except for Summer Term courses which have a minimum weekly workload of twenty to twenty four hours. This time should be made up of reading, research, working on exercises and problems, online activities and attending classes. In periods where you need to complete assignments or prepare for examinations, the workload may be greater. Over-commitment has been a cause of failure for many students. You should take the required workload into account when planning how to balance study with employment and other activities.

We strongly encourage you to connect with your Moodle course websites in the first week of semester. Local and international research indicates that students who engage early and often with their course website are more likely to pass their course.

View more information on expected workload

Attendance

Your regular and punctual attendance at lectures and seminars or in online learning activities is expected in this course. The Business School reserves the right to refuse final assessment to those students who attend less than 80% of scheduled classes where attendance and participation is required as part of the learning process (e.g., tutorials, flipped classroom sessions, seminars, labs, etc.).

View more information on attendance

General Conduct and Behaviour

You are expected to conduct yourself with consideration and respect for the needs of your fellow students and teaching staff. Conduct which unduly disrupts or interferes with a class, such as ringing or talking on mobile phones, is not acceptable and students may be asked to leave the class.

View more information on student conduct

Health and Safety

UNSW Policy requires each person to work safely and responsibly, in order to avoid personal injury and to protect the safety of others.

View more information on Health and Safety

Keeping Informed

You should take note of all announcements made in lectures, tutorials or on the course web site. From time to time, the University will send important announcements to your university e-mail address without providing you with a paper copy. You will be deemed to have received this information. It is also your responsibility to keep the University informed of all changes to your contact details.

Student Support and Resources

The University and the Business School provide a wide range of support services and resources for students, including:

Business School EQS Consultation Program
The Consultation Program offers academic writing, literacy and numeracy consultations, study skills, exam preparation for Business students. Services include workshops, online resources, individual and group consultations.
Level 1, Room 1035, Quadrangle Building.
BUS.EQS.Consultations@unsw.edu.au
02 9385 4508

Communication Resources
The Business School Communication and Academic Support programs provide online modules, communication workshops and additional online resources to assist you in developing your academic writing.

Business School Student Centre
The Business School Student Centre provides advice and direction on all aspects of admission, enrolment and graduation.
Level 1, Room 1028 in the Quadrangle Building
02 9385 3189

UNSW Learning Centre
The UNSW Learning Centre provides academic skills support services, including workshops and resources, for all UNSW students. See their website for details.
Lower Ground Floor, North Wing Chancellery Building.
learningcentre@unsw.edu.au
02 9385 2060

Educational Support Service
Educational Support Advisors work with all students to promote the development of skills needed to succeed at university, whilst also providing personal support throughout the process. Check their website to request an appointment or to register in the Academic Success Program.
John Goodsell Building, Ground Floor.
advisors@unsw.edu.au
02 9385 4734

Library services and facilities for students
The UNSW Library offers a range of collections, services and facilities both on-campus and online.
Main Library, F21.
02 9385 2650

Moodle eLearning Support
Moodle is the University’s learning management system. You should ensure that you log into Moodle regularly.
externalteltsupport@unsw.edu.au
02 9385 3331

UNSW IT
UNSW IT provides support and services for students such as password access, email services, wireless services and technical support.
UNSW Library Annexe (Ground floor).
itservicecentre@unsw.edu.au
02 9385 1333

Disability Support Services
UNSW Disability Support Services provides assistance to students who are trying to manage the demands of university as well as a health condition, learning disability or who have personal circumstances that are having an impact on their studies. Disability Advisers can arrange to put in place services and educational adjustments to make things more manageable so that students are able to complete their course requirements. To receive educational adjustments for disability support, students must first register with Disability Services.
Ground Floor, John Goodsell Building.
disabilities@unsw.edu.au
02 9385 4734

UNSW Counselling and Psychological Services
Provides support and services if you need help with your personal life, getting your academic life back on track or just want to know how to stay safe, including free, confidential counselling.
Level 2, East Wing, Quadrangle Building.
counselling@unsw.edu.au
02 9385 5418

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TABL5525 Taxation of Employee Remuneration - 2019

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1. Course Details

Summary of Course

Teaching Times and Locations

Course Policies & Support

Course Aims and Relationship to Other Courses

Student Learning Outcomes

2. Staff Contact Details

Communication with staff​

3. Learning and Teaching Activities

Approach to Learning and Teaching in the Course

Learning Activities and Teaching Strategies

4. Assessment

Formal Requirements

Assessment Structure

Assessment Summary

Assignment Submission Procedure

Assessment Feedback

Special Consideration

​Late Submission and Penalties

General points

The following is very important:

Protocol for Viewing Final Exam Scripts

Quality Assurance

5. Course Resources

Prescribed text:

Recommended References:

Electronic Databases:

6. Course Evaluation & Development

7. Course Schedule

8. Policies and Support

RELATED DOCUMENTS

UNSW Graduate Capabilities

Plagiarism

Cheating

Workload

Attendance

General Conduct and Behaviour

Health and Safety

Keeping Informed

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