Taxation 530
Associate Professor S MacCallum
30 points * Three 1-hour lectures per week * Full-year subject * Clayton * Prerequisites: See section 3 of faculty resolutions
This subject looks at the law of income tax. Tax planning is an important part of a legal practitioner's work. This subject is designed to give a sound and critical training in the basic tools and concepts of the tax lawyer. This will supply the basis for work in a demanding and rapidly evolving area of legal practice. Because the subject touches issues of fundamental economic and political importance in Australian society, these issues will be considered and integrated with legal analysis where appropriate. Students are advised but not obliged to take LAW5106 (Company law 515) and LAW5210 (Legal persons 530) either before, or concurrently with, this subject.
Assessment
Class test (1 hour): 20% * Open-book examination (3 hours plus thirty minutes for reading): 80%
Prescribed texts
Cooper, Krever and Vann Income taxation: Commentary and materials 2nd edn, Law Book, 1993