Monash University Handbooks 2008

BTF5250 - Anti avoidance rules and financial transactions

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate Faculty of Business and Economics

Leader: Dr Bill Orow

Offered

Not offered in 2008

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.

Objectives

The learning goals associated with this unit are to:

Assessment

Within semester assessment: 40%
Examination (Take home): 60%

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, BTF4250

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