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BTF4200 - Income and deductions

6 points, SCA Band 3, 0.125 EFTSL

Undergraduate, Postgraduate Faculty of Business and Economics

Leader: Dr Bill Orow

Offered

Caulfield First semester 2008 (Evening)

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 objectives of 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 notion of income
  • Identify developments, statutory and judicial, pertaining to the entitlement of taxpayers to deductions;
  • Apply the manner and methods employed in the application of such principles to practical situations.

Assessment

Within semester assessment (optional): 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

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