6 points, SCA Band 3, 0.125 EFTSL
Undergraduate - Unit
Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.
Not offered in 2018
Students must have passed one of the following:, , , BTG1200, BTP1010, or BTW1200 before undertaking this unit.
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:
- describe the taxation issues associated with specific business regimes including the Small Business Tax System
- analyse the tax frameworks that apply when conducting a business through Companies, Trusts, Partnerships or Sole Proprietors
- analyse business transactions in the tax administration and anti-avoidance rules
- apply the appropriate taxation rules that govern purchases and sales of a business.
Within semester assessment: 40% + Examination: 60%
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.
See also Unit timetable information