Faculty of Business and Economics

Postgraduate - Unit

This unit entry is for students who completed this unit in 2014 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

FacultyFaculty of Business and Economics
Organisational UnitDepartment of Business Law and Taxation
OfferedCaulfield Second semester 2014 (Evening)
Coordinator(s)Dr Ken Devos


The Workplace and Investment Taxation Unit introduces students to CGT and GST issues, which flow from making investments. It provides students with a thorough analysis of the main types of entity structures from an investment perspective. Specific topics include: the taxation of partnerships, trusts, companies and shareholders. The unit covers the most common taxation issues faced by employees, contractors and employers in the workplace. Also covered are tax administration, employee/contractor distinction, the Personal Services Income (PSI) regime, salary packaging, superannuation and employee share schemes (ESS).


The learning goals associated with this unit are to:

  1. apply the CGT and GST legislation to investment problems and identify solutions
  2. explain implications and calculate taxable income received by partnerships, trusts, companies, contractors and investors
  3. describe the administrative aspects of the income tax system
  4. explain the tax implications of superannuation and employee share schemes provided by employers
  5. calculate the tax position of employees and independent contractors in the workplace who receive fringe benefits and other types of remuneration.


Within semester assessment: 30%
Examination: 70%

Chief examiner(s)

Workload requirements

3 hours per week


BTF4230, BTF5230, BTF4240, BTF5240