BTC3350

Business taxation

(BUS)

Mr Ken Devos

6 points + 3 hours per week + Clayton + Second semester + Prerequisite: BTC3150

Synopsis: General tax planning strategies; anti-avoidance legislation; employee deductions; superannuation; salary packaging; negative gearing; income splitting; choice of investment; choice of business structure; financing business assets; purchase and sale of businesses.

Assessment: Assignment (2000 words): 30% + Examination (open book, 3 hours): 70%