Area: | School of Business Law |
Credits: | 25.0 |
Contact Hours: | 3.0 |
Seminar: | 1 x 3 Hours Weekly |
Prerequisite(s): | 11042 (v.4) Taxation 332 or any previous version
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Syllabus: | Business Structures. Choice of an appropriate business entity examining setting up business, continuing operations and winding up. Includes capital gains tax implications. |
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Unit Outcomes: | On successful completion of this unit, students will have - Appreciated the commercial issued involved in determining the appropriate business structure for a particular business venture. Understood how income and capital profits are taxed in respect of a sole trader, a partnership, a trust and a company. Evaluated the impact of taxation, including capital gains, on each business structure. Understood the application of salary sacrifice. Understood the taxation consequences of various methods of financing a business. Appreciated the taxation implications on winding up a business. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | No prescribed references. |
Unit Texts: | Taxation 334 Unit Guide. Perth, Curtin publication. Income Tax Assessment Act 1936 and 1997 - CCH |
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Unit Assessment Breakdown: | Assignment 40%. Final Exam 60%. This is by grade/mark assessment. |
Field of Education: | 90911 Taxation Law | HECS Band (if applicable): | 3 |
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Extent to which this unit or thesis utilises online information: | Informational | Result Type: | Grade/Mark |
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Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | | | 2004 | Bentley Campus | Semester 2 | | | Y | | 2004 | Joondalup Campus | Semester 1 | Y | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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