units

BTF4250

Faculty of Business and Economics

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Monash University Handbook 2011 Undergraduate - Unit

6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

LevelUndergraduate
FacultyFaculty of Business and Economics
OfferedCaulfield Second semester 2011 (Evening)
Coordinator(s)Professor Rick Krever

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 goals associated with this unit are to:

  1. examine tax planning principles and methods including uses of alternative business structures and managing receipts and payments
  2. examine the concepts and principles (both statutory and common law) employed to deal with tax avoidance
  3. 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%.

Chief examiner(s)

Professor Rick Krever

Contact hours

3 hours per week

Prerequisites

BTF3931

Prohibitions

BTF5260