Skip to content | Change text size

BTF4250 - Anti-avoidance rules and financial transactions

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate, Postgraduate Faculty of Business and Economics

Leader: Dr Bill Orow

Offered

Caulfield First semester 2007 (Evening)

Synopsis

This unit examines taxation issues and principles in relation to alternative financing techniques. The course focuses on debt as a source of finance and includes an examination of equity and leasing as alternatives to debt. Examines general and specific anti-avoidance provisions and their applications to various arrangements and commercial transactions.

Objectives

The learning objectives of this unit are to:

Assessment

Option 1: Research assignment (3000 words): 30%
Examination (3 hours, open-book): 70%
Option 2: Examination (3 hours, open-book): 100%.

Contact hours

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

Prerequisites

BTX5651

Prohibitions

BTF4570, BTF4680, BTF5550, BTF5560, BTF5250