BTF3931

Taxation law

(BUS)

Associate Professor Stephen Barkoczy

6 points + 3 hours per week + First and second semester, Caulfield + Distance, second semester + Prerequisite: BTF1010 + Prohibition BTF2191

Synopsis: Assessable income and exempt income; 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; goods and services tax.

Assessment: Optional assignment (2000 words): 30% + Examination (3 hours, open-book): 70% or 100%