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Handbook 1997 : Faculty of Law : Law

730-407 Taxation

Credit Points:

20

Coordinator:

Mr J Telfer

Prerequisite/s:

History and Philosophy of Law; Torts and the Process of Law. Students will find it advantageous to have studied, or be studying, Equity and Corporation Law.

Timetable:

Semester 1 and 2

Contact:

2 hours per week

Subject Description:

Policy issues underlying taxation; taxation in an historical and constitutional context. The definition of income. Capital gains tax and fringe benefits tax. Allowable deductions. Tax accounting and trading stock. Taxation of trusts, companies and shareholders, partnerships; Residence and source. Tax administration and appeals. Tax avoidance.

Assessment:

Either Research Essay 5000 words (50%) and Final Exam 1 1/2 hours (50%); or Final Exam 3 hours (100%).

Prescribed Texts:

  • Cooper, Deutsch and Krever, Income Taxation: Commentary and Materials, 2nd ed 1993 Law Book Co.
  • Act, Australian Tax Legislation, (Cth), CCCH or LBC.
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Handbook 1997 : Faculty of Law : Law 
Status:                   OFFICIAL 1997
Last Modified:            Wednesday March 12 3:36 pm
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Authorised by:            Academic Registrar
Email Enquiries:          Course_Information@registrar.unimelb.edu.au
Copyright © University of Melbourne 1997.