TBF4570

Taxation of financial transactions

Mr Andrew McNicol

6 points
* 3 hours per week
* Caulfield

Objectives On completion of this subject students should, in relation to a range of complex investment structures and financial transactions, be able to identify and analyse the diverse federal and state taxation issues which arise from such structures and transactions; understand the way in which the different Federal and State taxation laws interact in such structures and transactions; understand the legal and commercial parameters relevant to taxation planning and advice in relation to such structures and transactions; provide integrated solutions to the diverse revenue law issues posed by complex financial structures and transactions having regard to their relevant legal and commercial parameters; identify areas relating to the finance industry where taxation issues have not yet been directly resolved by case law.

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

Prescribed texts

Lehmann G and Coleman C Taxation law in Australia 6th edn, Butterworths, 1995
SIS handbook CCH, 1994