Business taxation

What it covers

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.

Assessment

When and where