TBF4490

Current issues in taxation and tax planning

Mr Andrew McNicol

6 points
* 3 hours per week
* Second semester
* Caulfield, taxation offices, in-house

Objectives Upon completion of this subject students should be able to demonstrate an awareness of recent developments in tax law and analyse recent developments in tax law in the context of established cases and legislation.

Synopsis Topics include current tax planning techniques; recent cases; recent rulings of the Federal Commissioner of Taxation; possible changes in tax law; a selection of miscellaneous topics not covered in other subjects depending on current importance of issues.

Assessment Either assignment (5000 words): 50%
* Examination (3 hours, open-book): 50%
* or examination (open-book): 100%

Prescribed texts

Australian income tax legislation CCH, 1996
Barkoczy S Australian tax casebook CCH, 1996

Recommended texts

Lehmann G and Coleman C Taxation law in Australia 4th edn, Butterworths, 1996