BTF3931 - Taxation law

Leader: Mrs Mei-ling Barkoczy

Offered

Caulfield First semester 2007 (Day)
Caulfield Second semester 2007 (Day)
Caulfield Second semester 2007 (Evening)
Prato Summer semester A 2007 (On-campus)
Prato Winter semester 2007 (On-campus)

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.

Objectives

The learning objectives of this unit are to:

• Identify and explain the constitutional and administrative framework within which the federal taxation system operates;
• Calculate income tax and goods and services tax liabilities;
• Identify and analyse fundamental tax concepts such as the distinction between income and capital;
• Apply legislative provisions and judicial principles to practical taxation problems and provide supporting evaluations through the application of statutory and case law principles.

Assessment

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

Contact hours

3 hours per week

Prerequisites

BTF1010

Prohibitions

BTF2191, BTF2931