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Tax planning and anti-avoidance
Unit details
Level: Advanced
Estimated learning duration: 10 hours
CPD: 10 hours
Assessment: 20 multiple choice questions within 60 minutes. 75% pass mark.
2 attempts permitted.
Assumed knowledge: This unit builds on knowledge from the TASA 2009 unit.
Learning outcomes:
- Explain the difference between tax planning, tax avoidance and tax evasion
- Apply the taxation general anti-avoidance measures and the specific anti-avoidance measures to a range of non-complex scenarios
- Explain what constitutes a tax exploitation scheme