Leader: Dr Bill Orow
Not offered in 2006.
Synopsis: This unit examines taxation issues and principles in relation to alternative financing techniques. The course focuses on debt as a source of finance and includes an examination of equity and leasing as alternatives to debt. Examines general and specific anti-avoidance provisions and their applications to various arrangements and commercial transactions.
Assessment: Option 1: Research assignment (3000 words): 30% + Examination (3 hours, open-book): 70% Option 2: Examination (3 hours, open-book): 100%.
Contact Hours: Three hours per week on-campus and/or intensive mode over summer (both 39 hours in total).
Prohibitions: BTF4570, BTF4680, BTF5550, BTF5560, BTF5250