BTF4200 - Income and deductions

Leader(s): Dr Bill Orow

Offered

Not offered in 2009

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 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

BTX9651

Prohibitions

BTF5200