BTC3250

Taxation of financial transactions

(BUS)

Mr Grant Richardson

6 points + 2-hour lecture and 1-hour tutorial per week + Second semester + Clayton + Prerequisites BTC3150 or BTC3153 and AFC2140

Synopsis: The taxation of financial arrangements for business and investment including deductibility of interest, debt creation, debt forgiveness, private company loans, dividend streaming, preference share finance and leasing. Also covering international tax issues such as currency conversion, foreign exchange gains and losses, withholding tax, thin capitalisation, transfer pricing and controlled foreign entities.

Assessment: Written assignment and case studies: 20% + Examination (3 hours): 80%