BTX3350 Business taxation
Faculty of Business and Economics
BTX3350 Business taxation is a level 3, 6-credit-point, undergraduate unit from the Faculty of Business and Economics, offered in 2021 in Semester 2 at Caulfield. It needs BTW3221, BTB3221, LAW4704, BTC3150 or BTF3931.
- Credit points
- 6
- Offered in 2021
- Semester 2
- Caulfield
- Assessment
- Exam 60%
- and 1 other task
- Workload
- 144 hours
- per semester
This is the 2021 handbook entry. See the 2027 entry.
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Requisites
Before BTX3350
Prohibitions
You can't enrol if you have passed any of these.
After BTX3350
No unit lists BTX3350 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 12 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
| Teaching period | Campus | Mode |
|---|---|---|
| Second semester | Caulfield | On campus |
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, trusts, partnerships 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
- Seminars36 hours
- Teaching approachActive learning
- Teaching approachOnline 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.
Learning resources
Required resources
K Sadiq, C Black, R Hanegbi, S Jogarajan, R Krever, W Obst & A Ting "Principles of Taxation Law" (Thomson Reuters, 2021 edition)
Where it fits
BTX3350 is part of 3 areas of study in the 2021 handbook.
Contacts
- Chief Examiners
- Dr Diane Kraal
Common questions
What are the prerequisites for BTX3350?
You need BTW3221, BTB3221, LAW4704, BTC3150 or BTF3931 before you enrol. Enrolment rules also apply.
When is BTX3350 offered?
In 2021, BTX3350 runs in Semester 2 at Caulfield.
How much work is BTX3350?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does BTX3350 have an exam?
Yes. The exam is worth 60% of the final mark, alongside 1 other task.
Which majors and minors include BTX3350?
BTX3350 is part of Business law and Taxation.