Income and deductions
Associate Professor Stephen Barkoczy
6 points
* 3 hours per week
* Caulfield
Objectives On completion of this subject students will have examined the relevant legislation, case law and other references applicable to ascertainment of assessable income and allowable deductions under the Income Tax Assessment Act 1936.
Synopsis The law relating to the concepts of assessable income and allowable deductions.
Assessment Either assignment (2000 words): 20%
* Examination
(open-book, 3 hours): 80%
* or examination (open-book, 3 hours): 100%
Prescribed texts
Lehmann G and Coleman C Taxation law in Australia 3rd edn, Butterworths, 1993
Barkoczy S Australian tax casebook CCH, 1994
Income Tax Assessment Act 1936 (Cth)
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