TBF4540

Taxation of companies and shareholders

Associate Professor Stephen Barkoczy

6 points
* 3 hours per week
* Caulfield

Objectives Upon completion of this subject students will have examined the relevant legislation, case law and other references applicable to the taxation of companies and shareholders.

Synopsis The law relating to the taxation of companies and shareholders, dividends, imputation, losses, and the international aspects of the law.

Assessment Either assignment (2000 words): 20%
* Examination (open-book, 3 hours): 80%
* or examination (open-book, 3 hours): 100%

Prescribed texts

Australian income tax legislation CCH, latest edn
Barkoczy S Australian tax casebook CCH, latest edn
Woellner R and others Australian taxation law CCH, latest edn