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 2026 in Semester 2 at Caulfield. It needs BTB3221, BTC3150, BTF3931, BTW3221 or LAW4704.
- Credit points
- 6
- Offered in 2026
- Semester 2
- Caulfield
- Assessment
- Exam 50%
- and 2 other tasks
- Workload
- 144 hours
- per semester
This is the 2026 handbook entry. See the 2027 entry.
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Requisites
Before BTX3350
Prerequisites
Pass these before you enrol.
Prohibitions
You can't enrol if you have passed any of these.
After BTX3350
No unit lists BTX3350 as a prerequisite in the 2026 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.
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 in 2026
| Teaching period | Campus | Mode |
|---|---|---|
| Second semester | Caulfield | On campus |
Assessment
- Quiz / Test20%
- Written30%
- Examination50%
Assessment details may change. Please refer to the assessment information in Moodle closer to the start of the teaching period.
Learning outcomes
When you finish this unit, you should be able to:
- 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 and teaching
- Seminars24 hours
- Assessments-
- Teaching approachProblem-based learning
- Teaching approachActive 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. 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.
This unit includes problem-based learning approaches, where you engage in research, integrate theory and practice and apply knowledge and skills to develop viable solutions in response to a problem or set of problems.
This unit engages you in actively applying your knowledge, skills and attributes in interactive, collaborative and reflective activities.
Learning resources
Required resources
K Sadiq, C Black, R Hanegbi, S Jogarajan, R Krever, W Obst & A Ting, Principles of Taxation Law (Thomson Reuters, 2024 edition)
Bevacqua et al, Australian Taxation (3rd edition, Wiley)
Technology resources
There may be an additional cost associated with purchasing a physical and/or virtual calculator. Specific details will be provided in the Learning Management System by commencement of Orientation week.
Where it fits
BTX3350 is part of 3 areas of study in the 2026 handbook.
Contacts
- Chief Examiners
- Amna Shah
Common questions
What are the prerequisites for BTX3350?
You need BTB3221, BTC3150, BTF3931, BTW3221 or LAW4704 before you enrol. Enrolment rules also apply.
When is BTX3350 offered?
In 2026, 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 50% of the final mark, alongside 2 other tasks.
Which majors and minors include BTX3350?
BTX3350 is part of Business law and Taxation.