Postgraduate - UnitBTF5250 - Business tax planning

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered.

Synopsis

This unit examines the operation of anti-avoidance rules such as Part IVA, dividend and trust stripping rules, capital and dividend streaming rules and taxation issues that relate to and arise from business taxation planning including the use of various business entities and managing the timing and character of receipts and payment.

Outcomes

The learning goals associated with this unit are to:

1. examine tax planning principles and methods including uses of alternative business structures and managing receipts and payments
2. explain the concepts and principles (both statutory and common law) employed to deal with tax avoidance
3. explain the risks associated with the potential application of the general and specific anti avoidance rules.

Assessment

Within semester assessment: 40%
Examination (take-home): 60%

Chief examiner(s)

Professor Rick Krever

Contact hours

3 hours per week

Prerequisites

BTX9651 or equivalent

Prohibitions

BTF4250