BTC4150

Advanced taxation

(BUS)

Associate Professor Les Nethercott

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

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%