Postgraduate - UnitBTF5290 - Business transactions taxes

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

Synopsis

This unit provides a detailed analysis of the various taxes that impact business transactions.

Outcomes

The learning goals associated with this unit are:

1. understand the constitutional and tax policy principles underlying business transactions taxes in Australia
2. develop a sound knowledge of the statutory and case law as well as administrative rulings of the Australian Taxation Office and State Revenue Office that relate to these taxes, particularly the Goods and Services Tax (GST)
3. apply the relevant principles to a range of specific business transactions involving liability for GST and other indirect taxes
4. conduct relevant research of possible new developments in the law relating to GST and other indirect taxes.

Assessment

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

Chief examiner(s)

Mr Anthony van der Westhuysen

Contact hours

3 hours per week

Prerequisites

BTX9651

Prohibitions

BTF4290, BTC4335, BTC3350