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 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 entitlement of taxpayers to deductions;
- apply the manner and methods employed in the application of such principles to practical situations.
Assessment
Within semester assessment: 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
BTX9651
Prohibitions
BTF4590, BTF5500, BTF4200