BTC3350

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

Leader: Mr Tony van der Westhuysen

Offered:
Clayton Second semester 2006 (Day)

Synopsis: Taxation of business income and abnormal receipts. Business tax reform including the Goods and Services 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 (open book, 3 hours): 70%

Contact Hours: 3 hours per week

Prerequisites: BTC3150 or BTC3153