Authorised by Academic Registrar, April 1996
Objectives On the completion of this subject students should be able to identify the taxation issues which arise from a range of transactions and calculate the tax payable.
Synopsis Assessable 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.
Assessment Assignment (2000 words): 30% + Examination (open-book 3 hours): 70%