Current issues in taxation and tax planning
Mr Patrick Cussen
6 points * 3 hours per week * Second semester * Caulfield, Taxation offices, In-house
Objectives On the completion of this subject the student should be able to demonstrate an awareness of recent developments in tax law; predict possible changes in tax law; analyse recent developments in tax law in the context of established cases and legislation.
Synopsis Current tax planning techniques; recent cases; recent rulings of the Federal Commissioner of Taxation; possible changes in tax law; a selection of miscellaneous topics not covered in other subjects depending on current importance of issues.
Assessment Either assignment (5000 words): 50% * Final examination (open-book 3 hours): 50% or Final examination (open-book): 100%
Prescribed texts
Australian Income tax legislation CCH, 1995
Barkoczy S Australian tax casebook CCH, 1994
Recommended texts
Lehmann G and Coleman C Taxation law in Australia 3rd edn, Butterworths, 1994