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Handbooks Courses Units

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:

  • explain the concepts and principles employed to deal with tax avoidance;
  • explain the common law doctrines such as sham and form v substance
  • explain the general anti avoidance rule as contained in part IVA of the Income Tax Assessment Act 1936 (Cth);
  • identify dividend stripping, franking credit trading capital and dividend streaming and substitution and other rules
  • identify developments, statutory and judicial, pertaining to anti avoidance rules and principles.


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).




BTF4570, BTF4680, BTF5550, BTF5560, BTF4250

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