Comparative Australian and US taxation 700
Not offered in 1995
One 2-hour seminar weekly over 13 weeks
The subject is based on an overview of US income tax law and an in-depth study of a number of features of Australian income tax legislation and case law that differs substantially from US law or precedent. The comparative analysis will provide students with a critical understanding of Australian tax legislation and case law from an international tax policy perspective, and a solid understanding of fundamental US income tax principles and legislation.
Assessment
Take-home exam: 40% * Research paper (6000 words): 60%