Advanced taxation
Associate Professor Les Nethercott
One 3-hour session per week * First semester * Clayton * Prerequisite: AAF3150 or equivalent
Synopsis The subject focuses on tax planning and comprises an in-depth study of the tax implications of partnerships, trusts and companies, together with a selection of operational topics which may include capital gains taxation; superannuation; anti-avoidance; alienation of income; tax shelters and the impact of the Family Court on tax planning arrangements.
Assessment Case study: 25% * Research project (3000 words): 25% * Examination (2 hours): 50%
Prescribed texts
Income Tax Assessment Act CCH, Butterworths or AGPS