BTC3150

Taxation law

(BUS)

Mr Grant Richardson and Associate Professor Les Nethercott

6 points + Two 1-hour lectures and one 1-hour tutorial per week + First semester + Clayton

Synopsis: An introduction to Australian taxation. Topics include assessable income; capital gains; GST; FBT; allowable deductions including repairs, deductions and substantiation; taxation of companies and their shareholders; administrative provisions including objections, appeals and self-assessment; and anti-avoidance provisions.

Assessment: Two class assignments: 10% + Written case study (1200 words): 10% + Examination (3 hours): 80%