BTX3350 · Business taxation

Overview

This unit advances on introductory taxation law by examining the taxation of entities, including the tax implications associated with acquiring and disposing of a business. It explores employee remuneration structures, including employee share schemes and termination payments, along with CGT consequences, superannuation issues and the small business concessions. The unit also considers tax administration processes, key income tax anti-avoidance provisions and the ethical responsibilities of registered tax agents.

Offerings

Assessment

The Handbook lists an examination for this unit.

Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.

Requisites

Learning outcomes

1. analyse the taxation framework applying to business structures, including companies, trusts, partnerships and sole proprietors
2. examine the taxation issues associated with employee remuneration and superannuation law
3. apply taxation rules governing the acquisition and disposal of businesses, including CGT provisions and the small business concessions
4. evaluate business transactions from the perspective of tax administration, anti-avoidance provisions and tax agent ethical and professional responsibilities.

Workload

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. Independent study may include associated readings, assessment and preparation for scheduled activities. You are expected to complete all pre-class activities prior to your scheduled class, and post-class activities should be completed after your scheduled class. Learning activities may include a combination of teacher directed, peer directed and online engagement activities.

Student experience, not official rules. Nothing here changes what the Handbook says.