BTF5250

Anti avoidance rules and financial transactions ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Dr Bill Orow

Offered:
Caulfield First semester 2005 (Evening)

Synopsis: This unit examines the operation of anti-avoidance rules such as Part IVA, dividend and trust stripping rules, capital and dividend streaming rules and taxation issues that relate to financial transactions such as borrowing, equity/capital raising and leasing.

Assessment: 6 point unit = Mandatory research paper (up to 6000 words): 40% Take home final examination: 60% 12 point unit = Mandatory research paper (up to 12,000 words): 60% Class presentation: 10% Take home final examination: 30%

Contact Hours: Three hours per week on-campus and/or intensive mode over summer (both 39 hours in total).

Prerequisites: BTX5651

Prohibitions: BTF4570; BTF5550; BTF4680 and BTF5560