BTW3242

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

Leader: Mr Tony van der Westhuysen

Offered:
Gippsland Second semester 2006 (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.

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: BTW3221 or equivalent