BTF5500

Income and deductions

Associate Professor Stephen Barkoczy

12 points · 3 hours per week · Caulfield

Objectives On completion of this subject students should, at an advanced level and in relation to a range of typical transactions, be able to analyse whether the transaction yields an amount of assessable income or generates a deduction; conduct research into, and give an informed view on the likely development of the law, in the areas of assessable income and deductions.

Synopsis The law relating to the concepts of assessable income and deductions.

Assessment Research project (5000-7000 words): 50% · Examination (open-book, 3 hours): 50%

Prescribed texts

Barkoczy S Australian tax casebook CCH, latest edn
Barkoczy S, Nethercott LJ and Morabito V Core tax legislation and study guide CCH, latest edn
Woellner RH, VellaTJ, Burns L and Barkoczy S Australian taxation law CCH, latest edn

Back to the 1999 Business and Economics Handbook