Skip to content | Change text size
Handbooks Courses Units Related information

BTW3242 - Business taxation and GST

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate Faculty of Business and Economics

Leader(s): Mr Anthony van der Westhuysen


Gippsland Second semester 2009 (Off-campus)


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


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.


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

Contact hours

One 2-hour lecture and one 1-hour tutorial per week


BTW3221 or equivalent


BTC3350, BTF3951

[an error occurred while processing this directive]