Contemporary taxation issues
Mr Patrick Cussen
6 points * 3 hours per week * First, second semester * Caulfield
Objectives On the completion of this subject the student should be able to demonstrate an awareness of recent developments in taxation law; predict possible changes in taxation law; analyse recent developments in taxation law in the context of established cases and legislation.
Synopsis An introduction to the tax system, focusing on the taxation of income receipts; capital gains tax and the taxation of companies; shareholders; trusts and partnerships.
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 Australia Ltd, 1994
Recommended texts
Lehmann G and Coleman C Taxation law in Australia 3rd edn, Butterworths, 1994