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BTC4335 - Business taxation and GST

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate, Postgraduate Faculty of Business and Economics

Leader(s): Mr Tony van der Westhuysen

Offered

Clayton Second semester 2009 (Day)

Synopsis

Taxation of business income and abnormal receipts. Business tax reform including the Goods and Services Tax and Ralph Committee reforms. Tax planning issues on acquisition and disposal of a business. Remuneration planning, retirement and estate planning.

Objectives

The learning goals associated with this unit are to:

  • describe the taxation issues associated with specific regimes including the Alienation of Personal Services Income Regime, the Simplified Tax System and the PAYG Systems
  • analyse the tax frameworks that apply when conducting a business through Companies, Trusts Partnerships or Sole Proprietors
  • analyse business transactions in the context of the Goods and Services Tax
  • apply the appropriate taxation rules that govern purchases and sales of a business.

Assessment

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

Prerequisites

BTC3150

Prohibitions

BTC3350

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