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 2021. It needs BTB3221, BTC3150, BTF3931 or BTW3221.
- Credit points
- 6
- Offered in 2021
- Not offered
- Assessment
- Exam 60%
- and 1 other task
- Workload
- 144 hours
- per semester
The 2027 handbook has no page for BTB3350. This is its 2021 entry, the latest one.
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Requisites
Before BTB3350
Prerequisites
Pass these before you enrol.
Prohibitions
You can't enrol if you have passed any of these.
After BTB3350
No unit lists BTB3350 as a prerequisite in the 2021 handbook.
Enrolment rules
To be successful in this unit, background knowledge and application of maths is required at the equivalent of VCE Year 11 level. You may have satisfied this by completing relevant prerequisite unit/s, or you have covered relevant topics in your final years of secondary study. You should self-assess your maths competency prior to enrolling in this unit.
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 2021
The 2021 handbook lists no offerings for BTB3350.
Assessment
- Within semester assessment40%
- ExaminationThreshold hurdle60%
Learning outcomes
When you finish this unit, you should be able to:
- 1
apply the tax frameworks to analyse conducting a business through a company, trust, partnership or as a sole proprietor
- 2
identify and analyse the taxation issues associated with employee remuneration, superannuation and selected CGT issues
- 3
apply the tax rules that govern acquisition and disposal of businesses, including small business entities
- 4
analyse business transactions from the perspective of tax administration and anti-avoidance provisions.
Workload and teaching
- Teaching approachProblem-based learning
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.
Our teaching and learning approach provides problem-based learning and practical exploration.This approach is used as it provides you with sufficient content to achieve an advanced understanding of taxation issues in relation to businesses and assists you to develop critical thinking skills.
Learning resources
Required resources
Sadiq et al, Principles of Taxation Law 2021, Thomson Reuters
Common questions
What are the prerequisites for BTB3350?
You need BTB3221, BTC3150, BTF3931 or BTW3221 before you enrol. Enrolment rules also apply.
When is BTB3350 offered?
BTB3350 has no offerings listed in the 2021 handbook.
How much work is BTB3350?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does BTB3350 have an exam?
Yes. The exam is worth 60% of the final mark, alongside 1 other task.
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 4
- Study abroad
- Not available
- Handbook years
- 20202021