BTX3931

Taxation law

Associate Professor Stephen Barkoczy

6 points · 3 hours per week · First and second semester · Caulfield and Peninsula · Distance second semester · Prerequisites: BTX1151 and AFX2491 for Accounting and BTX1010 and AFX2631 for Banking and Finance · Prohibition BTX2191

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

Synopsis 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% · or examination (open-book 3 hours): 100%

Prescribed texts

Barkoczy S Australian tax casebook CCH, latest edn
Barkoczy S, Nethercott L J and Morabito V Core tax legislation and study guide CCH, latest edn
Nethercott L J and Shaw G L Australian taxation study manual CCH, latest edn
Woellner R H, Vella T J, Burns L and Barkoczy S Australian taxation law CCH, latest edn

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