Advanced taxation (finance)
Mr Andrew McNicol
6 points * 3 hours per week * Second semester * Caulfield * Prerequisites: All subjects of Graduate Diploma in Taxation (unless exemptions granted).
Objectives On completing this subject students should be able to analyse the complex income tax implications of various financial structures and products; understand and utilise the various provisions of the Tax Act that regulate specific financial transactions.
Synopsis An investigation of Federal and State taxation issues relevant to complex investment structures and financial transactions encountered in banking, insurance, superannuation and related financial services industries; emphasis on an integrated analysis of taxation issues by way of case study seminar work.
Assessment Research paper (5000-7000 words): 50% * Examination (take home): 50%
Prescribed texts
Lehmann G and Coleman C Taxation in Australia 3rd edn, Butterworths, 1993