TBF5630

Current issues in taxation and tax planning

Mr Andrew McNicol

12 points
* 3 hours per week
* Second semester
* Caulfield, taxation offices, in-house

Objectives On completion of this subject students should be able to appreciate recent developments in tax law and analyse recent developments in tax, and the application of those developments to practical situations.

Synopsis Topics include current tax planning techniques; recent cases; recent rulings of the Federal Commissioner of Taxation; possible changes in tax law; a selection of miscellaneous topics not covered in other subjects depending on current importance of issues.

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

Prescribed texts

Australian income tax legislation CCH, 1996
Barkoczy S Australian tax casebook CCH, 1996

Recommended texts

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