BTF5560

Anti-avoidance provisions

Mr Bill Orow

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 the transaction to determine whether any of the anti-avoidance provisions in the Income Tax Assessment Act 1936 (Cth) apply; conduct research into, and give an informed view on the likely judicial and legislative responses to, the area of tax avoidance.

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

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

Prescribed texts

Barkoczy S Australian tax casebook CCH, latest edn
Lehmann G and Coleman C Taxation law in Australia Butterworths, latest edn
Woellner RH, Vella TJ, Burns L and Barkoczy S Australian taxation law CCH, latest edn

Back to the 1999 Business and Economics Handbook