Employment taxation issues

 
Portrait of happy staff looking at camera while working together in warehouse.
 
Unit details

Level:   Advanced


Estimated learning duration:   10 hours


CPD:   10 hours


Assessment:   20 multiple choice questions within 60 minutes. 75% pass mark.
2 attempts permitted.


Assumed knowledge:   This unit builds on knowledge from Taxation of individuals and Taxation of fringe benefits units. It is recommended you have a solid understanding of the tests to determine residence and the consequence of being one or non-resident prior to commencing this unit.


 

 

Learning outcomes:

  • Determine employer tax obligations relating to different types of workers
  • Determine the taxation treatment of cross-border employment arrangements
  • Determine the taxation treatment for an individual in receipt of a termination payment
  • Determine the taxation treatment for an individual participating in an employee share scheme arrangements