BTF5200 - Income and deductions

Leader: Dr Bill Orow

Offered

Not offered in 2007

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

The learning goals associated with this unit are to:

• analyse the nature and scope of the concepts of income at common law;
• explain the rights and entitlements of taxpayers to deductions;
• identify developments, statutory and judicial, pertaining to the the entitlement of taxpayers to deductions;
• apply the manner and methods employed in the application of such principles to practical situations.

Assessment

Research paper (6000 words): 40%
Examination (Take home): 60%

Contact hours

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

Prerequisites

BTX5651

Prohibitions

BTF4590, BTF5500, BTF4200