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 2019
This unit builds on introductory taxation law units. It covers the taxation of entities and taxation issues on acquisition and disposal of a business and includes employee remuneration, superannuation, tax administration, anti-avoidance provisions and tax agent ethics. Selected topics of CGT are also covered including CGT implications for estates and small business concessions.
The learning goals associated with this unit are to:
- analyse the tax frameworks that apply when conducting a business through companies, trusts, partnerships or as sole proprietors
- describe the taxation issues associated with employee remuneration, superannuation and selected CGT issues
- apply the appropriate taxation rules that govern purchase and sale of businesses, including small business entities
- analyse business transactions in the light of tax administration and anti-avoidance provisions.
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