Taxation of Small and Medium Enterprises (LAWS7997)
Course level
Postgraduate Coursework
Units
2
Duration
One Semester
Class hours
26 Contact hours
Restricted
GCAppLaw, GDipAppLaw, MAppLaw, LLM, LLM(Adv), LLM(#16), LLM(#24) Quota: Minimum of 12 enrolments
This course is not currently offered, please contact the school or faculty of your program.
Course description
The course will consider at an advanced level the income tax and capital gains tax of the legal entities that are used for Small and Medium Enterprises, most importantly trusts, partnerships, and unincorporated joint ventures. The course will also explore tax planning for SME structuring, asset protection and estate and business succession.