BTX9651 - Taxation law

Leader: Mrs Mei-Ling Barkoczy (Semester 1), Ms Shirley Quo (Semester 2).

Offered

Caulfield First semester 2007 (Evening)
Caulfield Second semester 2007 (Evening)
Caulfield Summer semester A 2007 (On-campus)
Hong Kong First semester 2007 (Off-campus)
Prato Winter semester 2007 (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.

Objectives

The learning goals associated with 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

BTX9020

Prohibitions

BTX5651