BTX5651

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

Leader: Associate Professor Stephen Barkoczy

Offered:
Caulfield First semester 2005 (Day)
Caulfield First semester 2005 (Evening)
Hong Kong First semester 2005 (Off-campus)
Hong Kong First semester 2005 (On-campus)
Caulfield SA-02 2005 (On-campus)
Caulfield SC 2005 (On-campus)
Caulfield Second semester 2005 (Day)
Caulfield Second semester 2005 (Evening)
Hong Kong Second semester 2005 (On-campus)
Caulfield Summer 2005 (On-campus)
Prato Summer 2005 (On-campus)
Prato W 2005 (Day)

Synopsis: Topics include GST income and exempt income; allowable 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; tax avoidance.

Assessment: Assignment (2000 words): 30% + Examination (3 hours, open-book): 70%

Contact Hours: 3 hours per week

Prerequisites: BTX9020