BTC3350

Business taxation

(BUS)

Mr Wayne Gumley and Mr Ken Devos

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

Synopsis: Taxation of business income and abnormal receipts. Business tax reform including the Goods and Services Tax and Ralph Committee reforms. Tax planning issues on acquisition and disposal of a business. Remuneration planning, retirement and estate planning.

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