TBC4150

Advanced taxation

Associate Professor Les Nethercott

7 points
* One 3-hour session per week
* First, second semesters
* Clayton
* Prerequisite: TBC3150 or equivalent

Objectives The objective of this subject is to focus on the use of various tax structures and how they can be used both from a personal and business perspective. The subject will develop students' research and analytical skills by requiring the application of their knowledge to case studies and a research project.

Synopsis The subject focuses on tax planning and comprises an in-depth study of the tax implications of partnerships, trusts and companies, together with a selection of operational topics which may include capital gains taxation; superannuation; anti-avoidance; alienation of income; tax shelters and the impact of the Family Court on tax planning arrangements.

Assessment Case study: 25%
* Research project (3000 words): 25%
* Examination (2 hours): 50%

Prescribed texts

Income Tax Assessment Act CCH, Butterworths or AGPS