Authorised by Academic Registrar, April 1996
Objectives On completion of this subject students should, at an advanced level, in relation to a range of typical transactions, be able to analyse the transaction to determine whether any of the anti-avoidance provisions in the Income Tax Assessment Act 1936 (Cth) apply; conduct research into, and give an informed view on the likely judicial and legislative responses to, the area of tax avoidance.
Synopsis The law relating to the taxation of anti-avoidance provisions.
Assessment Research project (5000-7000 words): 50% + Examination (open-book 3 hours): 50%