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.
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.
apply the tax rules that govern acquisition and disposal of businesses, including small business entities
identify and analyse the taxation issues associated with employee remuneration, superannuation and selected CGT issues
apply the tax frameworks to analyse conducting a business through a company, trusts, partnerships or as a sole proprietor
analyse business transactions from the perspective of tax administration and anti-avoidance provisions.
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