Taxation law and practice
Associate Professor Stephen Barkoczy
6 points
* 3 hours per week
* First, second semester
*
Caulfield, in-house
* Prerequisite: FIN9541
Objectives On completion of this subject students should be able to identify the taxation issues that arise from a range of transactions and to calculate tax payable.
Synopsis Topics include assessable income and exempt income; allowable deductions; special classes of taxpayers including trusts, partnerships and companies; objections and appeals; capital gains tax; fringe benefits tax; superannuation; eligible termination payments; tax collection; tax avoidance.
Assessment Assignment (2500 words): 30%
* Examination (3 hours,
open-book): 70%
Prescribed texts
CCH Australian income tax legislation CCH, 1995
Barkoczy S Australian tax casebook CCH, 1994
Woellner R and others Australian taxation law 6th edn, CCH, 1996
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