Tax planning
Mr Wayne Gumley
6 points
* Distance
* Second semester
* Prerequisite:
DEB3931
Objectives On the completion of this subject students should be able to demonstrate an understanding of how the tax treatment of different types of income and different taxpayers provides opportunities to legitimately minimise tax; appreciate the constraints placed upon taxpayers splitting income; determine how employees should structure salary packages.
Synopsis General tax planning strategies; anti-avoidance legislation; employee deductions; superannuation; salary packaging; negative gearing, income splitting; choice of investment; choice of business structure; financing business assets; sale and purchase of businesses.
Assessment Assignment (2500 words): 30%
* Examination (3 hours
open-book): 70%
Prescribed texts
Australian income tax legislation CCH, 1996
Barkoczy S Australian tax casebook CCH, 1996
CCH Tax Editors Australian master tax guide CCH, 1996
Lehmann G and Coleman C Taxation law in Australia 4th edn, Butterworths, 1996
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