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
Not offered in 2008
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.
The learning goals associated with this unit are to:
Within semester assessment: 40%
Three hours per week on-campus and/or intensive mode over summer (both 39 hours in total).
BTF4570, BTF4680, BTF5550, BTF5560, BTF4250