TBG3242

Advanced taxation

Mr Phillip Moore

6 points
* One 2-hour lecture and one 1-hour tutorial per week
* Distance
* Second semester
* Gippsland
* Prerequisite: TBG2221

Objectives The subject aims to extend students' knowledge of the topics covered in Taxation law and practice with emphasis on critical appraisal. Further specialised areas are introduced to give students a broader perspective of taxation and its relevance to Australian business and society. Students are thereby equipped for a career specialising in taxation planning, advice and practice.

Synopsis Commissioner's discretion and its exercise. Capital gains tax, fringe benefits tax, anti-avoidance legislation, recoupment of unpaid company tax. International taxation; double tax treaties, foreign tax credits and treatment of subsidiary companies. Examination of specific types of taxpayer such as companies, trusts, primary producers, and superannuation funds.

Assessment Two assignments (each 1500 words): 30%
* Examination (3 hours): 70%
* Students must obtain a mark of 50% in the final examination and for the subject overall to pass the subject

Prescribed texts

CCH (eds) Master tax guide latest edn, CCH