BTC3150

Taxation law ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Mr Grant Richardson and Associate Professor Les Nethercott

Offered:
Clayton First semester 2005 (Day)
Prato Summer 2005 (On-campus)
Prato W 2005 (Off-campus)

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: Clayton campus - Two class assignments: 10% + Written case study (1200 words): 10% + Examination (3 hours): 80% Prato - Assignment (2,500 words): 20% + Examination (3 hours, open book): 80%

Contact Hours: Clayton campus - 3 hours per week Prato - block mode