Handbook 1996 : Faculty of Law (Volume 3 page 215)
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Optional Law subject.
Availability: Not offered in 1996.
Pre/Corequisite: Taxation Law. Students should have completed or be concurrently enrolled in Corporations Law and Equity.
Contact: 2 hours per week
Objectives:
Students completing this subject should: have acquired a detailed understanding of the taxation treatment of interposed entities (companies, trusts, and partnerships), have analysed the current use of these structures for tax minimisation purposes in commercial transactions, have considered current issues and difficulties in the taxation treatment of these entities, have analysed proposals for resolution of those difficulties, and have assessed critically any recent legislative and judicial developments in the taxation treatment of these entities.
Content:
The course involves an advanced study of areas of practical importance in taxation law which are not tackled in depth in the regular taxation course. Particular attention is given to: the income and capital gains tax treatment of companies, trusts and partnerships; the current use of these entities in commercial transactions for tax minimisation and avoidance purposes; the taxation of international transactions involving these entities; the tax policy underlying their taxation treatment. Other topics which bear upon these matters or which are affected by them will be addressed depending on current developments.
Assessment:
Either Research Essay 5,000 words (100 per cent) or Final Exam 3 Hours (100 per cent).
Prescribed texts:
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Handbook 1996 : Faculty of Law (Volume 3 page 215)
Status: Official 1996 Date created: Oct 9 1995 Last modified: Oct 9 1995 Authorised by: Academic Registrar Email enquiries: Course_Information@registrar.unimelb.edu.au
Maintained by: Faculty of Law.
Copyright © University of Melbourne 1995,1996.