Workplace Taxation


BTF 5240 – Workplace Taxation

Potential Assignment Topics

Please find below, a few topics that you may like to consider if you are having trouble finding a topic to research.  Please note that the topics are not compulsory so you are welcome to present a topic of your choice, or alternatively, you can amend the topics below to your preference.  However, be aware that the topic you choose has to be “on point” with the subject, viz, Workplace Taxation.  If you have any doubts whether your topic is on point, please contact Mr Ken Devos to discuss.

You will note that the topics do not deal with matters after the Personal Services Income (“PSI”) regime as it is considered that later topics will not allow you sufficient time to properly research and lodge your assignment. It is highly recommended that you only choose a topic from week 6 onwards ONLY if you have significant experience in the area of choice.

Topic 1

With the increasing casualisation of the Australian workforce including the use of contractors, the traditional dichotomy between employees and contractors is becoming increasingly blurred.  The PSI regime recognises this and attempts to alter the tax attributes of some contractors to be similar to that of employees.  Rather than adjusting the income derived and the expenses incurred, could the government have achieved the same result by deeming “employee-like” contractors to be employees?

see the attached



Definition– Salary packaging involves an employee contractually forgoing future salary entitlements in return for benefits.

The employee is required to package the full cost of the benefits to ensure that the employer’s total remuneration cost (TRC) is covered.

Taxable to the employer means that the employer will require appropriate “salary sacrifice” to cover the cost of any FBT or other expenses