BTF4680

Anti-avoidance provisions

(BUS)

Mr Bill Orow

6 points + 3 hours per week + Caulfield

Synopsis: The law relating to the anti-avoidance provisions of the Income Tax Assessment Act. Examines general and specific anti-avoidance provisions and their applications to various arrangements.

Assessment: Optional assignment: 20% + Examination (3 hours, open-book): 80% or 100%