Taxation of financial transactions
Mr Andrew McNicol
12 points
* 3 hours per week
* Caulfield
Objectives On completion of this subject students should, at an advanced level, in relation to a range of complex investment structures and financial transactions, be able to identify and analyse the diverse federal and state taxation issues that arise from such structures and transactions; understand the way in which the different Federal and State taxation laws interact in such structures and transactions; understand the legal and commercial parameters relevant to taxation planning and advice in relation to such structures and transactions; provide integrated solutions to the diverse revenue law issues posed by complex financial structures and transactions having regard to their relevant legal and commercial parameters; identify areas relating to the finance industry where taxation issues have not yet been directly resolved by case law, statute or scholarly commentary; conduct research into, and give an informed view on the likely development of the law in, such areas of unresolved taxation issues.
Synopsis The law relating to the taxation of financial transactions.
Assessment Research project (5000-7000 words): 50%
* Examination
(open-book 3 hours): 50%
Prescribed texts
Lehmann G and Coleman C Taxation law in Australia 6th edn, Butterworths, 1995
SIS handbook CCH, 1994
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