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Anti-avoidance rules and financial transactions ( 6 points, SCA Band 3, 0.125 EFTSL)

Undergraduate, Postgraduate

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).

Prerequisites: BTX5651

Prohibitions: BTF4570, BTF4680, BTF5550, BTF5560, BTF5250