BTF4570

Taxation of financial transactions

Mr Bill Orow and Mr Grant Richardson

6 points · 3 hours per week · Caulfield

Objectives On completion of this subject students should, in relation to a range of complex investment structures and financial transactions, be able to identify and analyse the diverse federal and state taxation issues which arise from such structures and transactions; understand the way in which the different Federal and State taxation laws interact in such structures and transactions; understand the legal and commercial parameters relevant to taxation planning and advice in relation to such structures and transactions; provide integrated solutions to the diverse revenue law issues posed by complex financial structures and transactions having regard to their relevant legal and commercial parameters; identify areas relating to the finance industry where taxation issues have not yet been directly resolved by case law.

Assessment Either assignment (2000 words): 20% · Examination (open-book, 3 hours): 80% · or examination (open-book, 3 hours): 100%

Prescribed texts

Lehmann G and Coleman C Taxation law in Australia Butterworths, latest edn.
Woellner R H, Vella T J, Burns L and Barkoczy S Australian taxation law CCH, latest edn
Barkoczy S Australian tax casebook CCH, latest edn

Back to the 1999 Business and Economics Handbook