BTG3242

Business taxation

(BUS)

Mr Ken Devos

6 points + 2-hour lecture and 1-hour tutorial per week + Distance + Second semester + Gippsland + Prerequisite: BTG2221

Synopsis: Commissioner0s discretion and its exercise. Capital gains tax, fringe benefits tax, anti-avoidance legislation, recoupment of unpaid company tax. International taxation; double tax treaties, foreign tax credits and treatment of subsidiary companies. Examination of specific types of taxpayer such as companies, trusts, primary producers, and superannuation funds.

Assessment: Assignments: 30% + Examination (3 hours): 70%