BTC4150

Advanced taxation

(BUS)

Associate Professor Les Nethercott

7 points + 1.5-hours per week + First semester + Clayton + Prerequisite: BTC3150 or equivalent

Synopsis: The subject focuses on tax planning and comprises an in-depth analysis of the taxation implications of partnerships, trusts and companies, together with operational topics such as capital gains taxation; superannuation; anti-avoidance; alienation of income; tax shelters.

Assessment: Case study: 25% + Research assignment (3000 words): 25% + Examination (2 hours): 50%