Taxation law
Associate Professor Stephen Barkoczy
6 points
* 3 hours per week
* First, second semester
*
Caulfield, Peninsula
* Prerequisites: FIN1151 and ACC2491 for Accounting
and FIN1010 and ACC2631 for Banking and Finance
Objectives On the completion of this subject students should be able to identify the taxation issues that arise from a range of transactions and calculate 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 (3 hours,
open-book): 70%
* or examination (open-book 3 hours): 100%
Prescribed texts
Australian income tax legislation 2nd edn, CCH, 1995
Barkoczy S Australian tax casebook CCH, 1994
Nethercott and Shaw Australian taxation study manual 5th edn, CCH
Woellner R and others Australian taxation law 7th edn, CCH, 1996
| Published by Monash University, Clayton, Victoria
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