units
BTF3951
Faculty of Business and Economics
6 points, SCA Band 3, 0.125 EFTSL
Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.
| Level | Undergraduate |
| Faculty | Faculty of Business and Economics |
| Organisational Unit | Department of Business Law and Taxation |
| Offered | Not offered in 2013 |
| Coordinator(s) | Mr Tony van der Westhuysen |
Synopsis
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. Remuneration planning, retirement and estate planning.
Outcomes
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: 70%
Chief examiner(s)
Contact hours
3 hours per week
Prerequisites
BTF2931 or BTF3931
Prohibitions
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