BTW3242

Business taxation and GST

(BUS)

Mr Ken Devos

6 points + 2-hour lecture and 1-hour tutorial per week + OCDL + Second semester + Gippsland + Prerequisite: BTW2221 or equivalent

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: Written: 30% + Examination (3 hours, open book): 70%