LAW7044 - Stamp duties and other state revenue
6 points, SCA Band 3, 0.125 EFTSL
Postgraduate Faculty of Law
Not offered in 2008
The subject will revolve around the area of stamp duty but will also cover the remaining seven taxes or duties levied by the Victorian Government, with the least important among them being dealt with in survey form. The subject will deal with the relevant Victorian legislation and, in the case of each tax, the following areas will be covered: the constitutional framework against which the tax has been enacted; the principal charging provisions; deductions, exemptions and rebates; valuations and computations; returns and assessments; payments and recovery; objections and appeals. The emphasis will be on developing a conceptual basis on matters which have practical significance.
One research assignment (3,750 words): 50% and One final examination (1.5 hours): 50%
24 contact hours per semester (either intensive, semi-intensive or semester long