Taxation law
Mr Stephen Barkoczy
6 points * 3 hours per week * First, second semester * Caulfield, Peninsula * Prerequisites: FIN1151 and ACC2491 for Accounting/FIN1010 and ACC2631 for Banking and Finance
Objectives On the completion of this subject a student should be able to identify the taxation issues which arise from a range of transactions and calculate tax payable.
Synopsis Assessable income and exempt income; allowable deductions; special classes of taxpayers including trusts, partnerships and companies; objections and appeals; capital gains tax; fringe benefits tax; superannuation; eligible termination payments; tax collection; tax avoidance.
Assessment Assignment (2500 words): 30% * Final examination (open-book 3 hours): 70%
Prescribed texts
Australian income tax legislation CCH, 1995
Barkoczy S Australian tax casebook CCH, 1994
CCH Tax Editors Australian master tax guide CCH, 1995
Barkoczy S and Bellamy N Taxation law study guide Syme Department of Banking and Finance, 1994