BTF9651

Taxation law and practice

Associate Professor Stephen Barkoczy

6 points · 3 hours per week · First and second semester · Caulfield, in-house · Prerequisite: BTF9541

Objectives On completion of this subject students should be able to identify the taxation issues that arise from a range of transactions and to calculate tax payable.

Synopsis Topics include assessable income and exempt income; allowable deductions; special classes of taxpayers including trusts, partnerships and companies; objections and appeals; capital gains tax; fringe benefits tax; superannuation; eligible termination payments; tax collection; tax avoidance.

Assessment Assignment (2000 words): 30% · Examination (3 hours, open-book): 70%

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, Vella TJ, Burns L and Barkoczy S Australian taxation law CCH, latest edn

Back to the 1999 Business and Economics Handbook