BTF4290 - Business transactions taxes

Leader(s): Mr Tony van der Westhuysen

Offered

Not offered in 2009

Synopsis

This unit provides a detailed analysis of the various taxes that impact business transactions.

Objectives

The learning goals associated with this unit are:

• understand the constitutional and tax policy principles underlying business transactions taxes in Australia
• develop a sound knowledge of the statutory and case law as well as administrative rulings of the Australian Taxation Office and State Revenue Office that relate to these taxes, particularly the Goods and Services Tax (GST)
• apply the relevant principles to a range of specific business transactions involving liability for GST and other indirect taxes
• conduct relevant research of possible new developments in the law relating to GST and other indirect taxes.

Assessment

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

Contact hours

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

Prerequisites

BTF3931 or equivalent

Prohibitions

BTC3350, BTC4335, BTF5290