Anti-avoidance provisions
Mr Andrew McNicol
6 points
* 3 hours per week
* Caulfield
Objectives On completion of this subject students should, in relation to a range of 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.
Synopsis The law relating to the taxation of anti-avoidance provisions.
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 4th edn, Butterworths, 1996
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