BTF3951

Business taxation and GST ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Mr Ken Devos

Offered:
Caulfield Second semester 2005 (Day)
Caulfield Second semester 2005 (OCL)
Malaysia Second semester 2005 (OCL)
Singapore Second semester 2005 (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