BTF3951

Business taxation

(BUS)

Mr Wayne Gumley

6 points + Caulfield, 3 hours per week, first and second semester + Distance and second semester + Prerequisite: BTX3931

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 (2500 words): 30% + Examination (take-home or 3 hours, open-book): 70%