TBF9651

Taxation law and practice

Associate Professor Stephen Barkoczy

6 points
* 3 hours per week
* First and second semester
* Caulfield, in-house
* Prerequisite: TBF9541

Objectives On completion of this subject students should be able to identify the taxation issues that arise from a range of transactions and to calculate tax payable.

Synopsis Topics include assessable income and exempt income; allowable deductions; special classes of taxpayers including trusts, partnerships and companies; objections and appeals; capital gains tax; fringe benefits tax; superannuation; eligible termination payments; tax collection; tax avoidance.

Assessment Assignment (2000 words): 30%
* Examination (3 hours, open-book): 70%

Prescribed texts

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