BTF3951

Business taxation and GST

(BUS)

Mr Wayne Gumley

6 points + Caulfield, 3 hours per week, first or second semester + Distance + Prerequisite: BTF2931 or BTF3931

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

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