TBF5560

Anti-avoidance provisions

Mr Andrew McNicol

12 points
* 3 hours per week
* Caulfield

Objectives On completion of this subject students should, at an advanced level and in relation to a range of typical 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; conduct research into, and give an informed view on the likely judicial and legislative responses to, the area of tax avoidance.

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

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

Prescribed texts

Lehmann G and Coleman C Taxation law in Australia 4th edn, Butterworths, 1996