TBF4590

Income and deductions

Associate Professor Stephen Barkoczy

6 points
* 3 hours per week
* Caulfield

Objectives On completion of this subject students will have examined the relevant legislation, case law and other references applicable to ascertainment of assessable income and allowable deductions under the Income Tax Assessment Act 1936.

Synopsis The law relating to the concepts of assessable income and allowable deductions.

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 latest edn, Law Book
Barkoczy S Australian tax casebook CCH, latest edn
Australian income tax legislation latest edn