BTF3951

Business taxation and gst (6 points)

(BUS)

Leader: Mr Wayne Gumley

Offered:
Caulfield Second semester 2003 (Day)
Caulfield Second semester 2003 (OCL)
Malaysia Second semester 2003 (OCL)
Singapore Second semester 2003 (OCL)
Caulfield Second semester 2004 (Day)
Caulfield Second semester 2004 (OCL)
Malaysia Second semester 2004 (OCL)
Singapore Second semester 2004 (OCL)

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: 1 Case Study (2500 words): 20% + Preparation of a Business Activity Statement (BAS): 10% + Examination (3 hours, open-book): 70%

Prerequisites: BTF2931 or BTF3931