Faculty of Business and Economics

Undergraduate - Unit

This unit entry is for students who completed this unit in 2013 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

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FacultyFaculty of Business and Economics
Organisational UnitDepartment of Business Law and Taxation
OfferedNot offered in 2013
Coordinator(s)Mr Jonathan Teoh


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 covering the obligations under the Tax Agents Services Act 2009.


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: 70%

Chief examiner(s)

Contact hours

3 hours per week


Students must have passed one of the following: BTC1110, BTF1010, BTG1200, BTP1010, BTW1042 or BTW1200 before undertaking this unit.


BTG3242, BTC3350