Taxation of companies and shareholders
Associate Professor Stephen Barkoczy
6 points
* 3 hours per week
* Caulfield
Objectives Upon completion of this subject students will have examined the relevant legislation, case law and other references applicable to the taxation of companies and shareholders.
Synopsis The law relating to the taxation of companies and shareholders, dividends, imputation, losses, and the international aspects of the law.
Assessment Either assignment (2000 words): 20%
* Examination
(open-book, 3 hours): 80%
* or examination (open-book, 3 hours): 100%
Prescribed texts
Australian income tax legislation CCH, 1995
Barkoczy S Australian tax casebook CCH, 1994
Woellner R and others Australian taxation law 6th edn, CCH, 1996
Published by Monash University, Clayton, Victoria
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