BTF4200

Income and deductions ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Associate Professor Stephen Barkoczy

Offered:
Not offered in 2005.

Synopsis: This unit provides an analysis of the law relating to the concepts of income and deductions, with a focus on the development of common law principles.

Objectives: Upon completion of this unit, students should be able to: understand the concepts of income and deductions; and conduct research (particularly case law research) on these topics.

Assessment: Optional research assignment (3000 words): 30% + Examination (3 hours, Open book/take home): 70% or 100%

Contact Hours: 3 hours per week on-campus and/or intensive mode over summer (both 39 hours in total)

Prerequisites: BTX5651

Prohibitions: BTF4590, BTF5500, BTF5200