BTW3242

Business taxation and gst (6 points)

(BUS)

Leader: Mr Ken Devos

Offered:
Gippsland Second semester 2003 (OCL)
Perth Second semester 2003 (Day)
Gippsland Second semester 2004 (OCL)
Perth Second semester 2004 (Day)

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%

Contact Hours: 2-hour lecture and 1-hour tutorial per week

Prerequisites: BTW2221 or equivalent