Faculty of Business and Economics

Monash University

Undergraduate - Unit

This unit entry is for students who completed this unit in 2012 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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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, or view unit timetables.

FacultyFaculty of Business and Economics
OfferedClayton Second semester 2012 (Day)
Coordinator(s)Mr Anthony van der Westhuysen


Topics covered include taxation of business entities, tax planning issues on acquisition and disposal of a business, retirement (superannuation) and estate planning, tax administration and anti-avoidance and tax agent ethics.


The learning goals associated with this unit are to:

  1. describe the taxation issues associated with specific business regimes including the Small Business Tax System
  2. analyse the tax frameworks that apply when conducting a business through Companies, Trusts, Partnerships or Sole Proprietors
  3. analyse business transactions in the tax administration and anti- avoidance rules
  4. apply the appropriate taxation rules that govern purchases and sales of a business.


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

Chief examiner(s)

Mr Anthony van der Westhuysen

Contact hours

3 hours per week


Students must have passed one of the following: BTC3150, BTG3221 or BTW3221before undertaking this unit.


BTF3951, BTG3242, BTW3242, BTC3350