Taxation law
Associate Professor Stephen Barkoczy
6 points
* Distance
* Second semester
* Prerequisites: DEB1010
and DEA2631
Objectives On the completion of this subject students should be able to identify the taxation issues which arise from a range of transactions and calculate the tax payable.
Synopsis 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 (2000 words): 30%
* Examination (open-book 3
hours): 70%
* or
* Examination (open-book 3 hours): 100%
Prescribed texts
Australian income tax legislation 2nd edn CCH, 1995
Barkoczy S Australian tax casebook CCH, 1994
Nethercott and Shaw Australian taxation study manual 5th edn, CCH
Woellner and others Australian taxation law 7th edn, CCH, 1996
| Published by Monash University, Clayton, Victoria
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