UnitLevel 3Undergraduate

BTB3350 Business taxation

Faculty of Business and Economics

BTB3350 Business taxation is a level 3, 6-credit-point, undergraduate unit from the Faculty of Business and Economics. It isn't offered in 2020. It needs BTF3931, BTC3150, BTB3221 or BTW3221.

Credit points
6
Offered in 2020
Not offered
Workload
144 hours
per semester

This is the 2020 handbook entry. See the 2021 entry.

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Requisites

After BTB3350

No unit lists BTB3350 as a prerequisite in the 2020 handbook.

Equivalent units

The same content under another code. Only one of them counts.

Overview

This unit builds on introductory taxation law units. It covers the taxation of entities including the acquisition and disposal of business entities. Selected topics are employee remuneration extending to share schemes and termination payments, CGT consequences of death, superannuation and small business concessions. Tax administration, income tax anti-avoidance provisions and tax agent ethics are covered.

Offerings in 2020

The 2020 handbook lists no offerings for BTB3350.

Learning outcomes

When you finish this unit, you should be able to:

  1. 1

    apply the tax frameworks to analyse conducting a business through a company, trust, partnership or as a sole proprietor

  2. 2

    identify and analyse the taxation issues associated with employee remuneration, superannuation and selected CGT issues

  3. 3

    apply the tax rules that govern acquisition and disposal of businesses, including small business entities

  4. 4

    analyse business transactions from the perspective of tax administration and anti-avoidance provisions.

Workload and teaching

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. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

Common questions

What are the prerequisites for BTB3350?

You need BTF3931, BTC3150, BTB3221 or BTW3221 before you enrol.

When is BTB3350 offered?

BTB3350 has no offerings listed in the 2020 handbook.

How much work is BTB3350?

The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.

More details

Credit points
6
Level
3
Study level
Undergraduate
Faculty
Faculty of Business and Economics
Organisational unit
Department of Business Law and Taxation
Type
Coursework
EFTSL
0.125
Student contribution
SCA Band 3
Study abroad
Not available
Handbook years
20202021