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 730-407 Taxation

Credit Points

20

Coordinator

Ms A O'Connell

Prerequisites

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

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.
Search : Index : Faculty of Law : Law Subjects
Prev 730-403 Takeovers and Securities Regulation
Next 730-303 Torts 2
 
Status:                   Official 1998
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Email Enquiries:          Course_Information@registrar.unimelb.edu.au