Anti-avoidance provisions
Mr Andrew McNicol
12 points
* 3 hours per week
* Caulfield
Objectives On completion of this subject students should, at an advanced level and in relation to a range of typical 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; conduct research into, and give an informed view on the likely judicial and legislative responses to, the area of tax avoidance.
Synopsis The law relating to the taxation of anti-avoidance provisions.
Assessment Research project (5000-7000 words): 50%
* Examination
(open-book 3 hours): 50%
Prescribed texts
Lehmann G and Coleman C Taxation law in Australia 4th edn, Butterworths, 1996
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