BTF4680

Anti-avoidance provisions

Mr Bill Orow

6 points · 3 hours per week · Caulfield

Objectives On completion of this subject students should, in relation to a range of transactions, be able to analyse the transaction to determine whether any of the anti-avoidance provisions in the Income Tax Assessment Act 1936 (Cth) apply.

Synopsis The law relating to the anti-avoidance provisions of the Income Tax Assessment Act.

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

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