BTF4250 - Business tax planning

Leader(s): Dr Bill Orow

Offered

Caulfield Second semester 2009 (Evening)

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 and arise from business taxation planning including the use of various business entities and managing the timing and character of receipts and payments.

Objectives

The learning objectives of this unit are to:

• examine tax planning principles and methods including uses of alternative business structures and managing receipts and payments
• examine the concepts and principles (both statutory and common law) employed to deal with tax avoidance
• explain the risks associated with the potential application of the general and specific anti-avoidance rules.

Assessment

Within semester assessment (optional): 30%
Examination (3 hours, open-book): 70% or 100%.

Contact hours

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

Prerequisites

BTF3931

Prohibitions

BTF5260