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


Leader: Dr Bill Orow

Not offered in 2006.

Synopsis: This unit examines the operation of anti-avoidance rules such as Part IVA, dividend and trust stripping rules, capital and dividend streaming rules and taxation issues that relate to financial transactions such as borrowing, equity/capital raising and leasing.

Assessment: Research paper (6000 words): 40% + Examination (Take home): 60%

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, BTF4250