BTC4150

Advanced taxation

Associate Professor Les Nethercott

7 points · One 1.5-hour session per week · First, second semesters · Clayton · Prerequisite: BTC3150 or equivalent

Objectives The objective of this subject is to focus on the use of various tax structures and how they can be used both from a personal and business perspective. The subject will develop students' research and analytical skills by requiring the application of their knowledge to case studies and a research project.

Synopsis The subject focuses on tax planning and comprises an in-depth study of the tax implications of partnerships, trusts and companies, together with a selection of operational topics which may include capital gains taxation; superannuation; anti-avoidance; alienation of income; tax shelters.

Assessment Case study: 25% · Research project (3000 words): 25% · Examination (2 hours): 50%

Prescribed texts

Barkoczy S, Nethercott L J and Morabito V Core tax legislation and study guide CCH, latest edn

Back to the 1999 Business and Economics Handbook