TBF4680

Anti-avoidance provisions

Mr Andrew McNicol

6 points
* 3 hours per week
* Caulfield

Objectives On completion of this subject students should, in relation to a range of transactions, be able to analyse the transaction to determine whether any of the anti-avoidance provisions in the Income Tax Assessment Act 1936 (Cth) apply.

Synopsis The law relating to the anti-avoidance provisions of the Income Tax Assessment Act.

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 4th edn, Butterworths, 1996