TBF5520

Taxation of companies and shareholders

Associate Professor Stephen Barkoczy

12 points
* 3 hours per week
* Caulfield

Objectives On completion of this subject students should be able to identify and analyse the taxation issues which arise in relation to companies and shareholders under the Income Tax Assessment Act 1936 (Cth); conduct research into, and give an informed view on the likely development of the law relating to, the taxation of companies and shareholders.

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

Assessment Research project (5000- 7000 words): 50%
* Examination (open-book 3 hours): 50%

Prescribed texts

Australian income tax legislation CCH, latest edn
Barkoczy S Australian tax casebook CCH, latest edn
Woellner R and others Australian taxation law latest edn, CCH, 1996