Current problems in taxation
Mr Terry Murphy
Summer semester * City
Synopsis This subject has been conceived in the context of the rapidly changing taxation environment in Australia. It is designed to enable careful, in-depth consideration of selected recent developments within an academic framework. Of necessity, this goal requires an element of flexibility in the topics covered from year to year, and even within each individual subject itself. Thus the areas to be considered are chosen on the basis of three criteria: they constitute recent developments in the area of income tax; they are of practical significance, and they lend themselves to analysis at an academic level. The subject considers the recent spate of tax reform legislation, namely capital gains, fringe benefits, imputation, international, etc., and recent significant cases.
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