BTC3250

Taxation of financial transactions ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Mr Grant Richardson

Offered:
Not offered in 2005.

Synopsis: The taxation of financial arrangements for business and investment including deductibility of interest, debt creation, debt forgiveness, private company loans, dividend streaming, equity finance and leasing. Also covering tax avoidance issues.

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

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

Prerequisites: BTC3150 or BTC3153 and AFC2140