TBX3931

Taxation law

Associate Professor Stephen Barkoczy

6 points
* 3 hours per week
* First and second semester
* Caulfield and Peninsula
* Prerequisites: TBX1151 and AFX2491 for Accounting and TBX1010 and AFX2631 for Banking and Finance

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

Synopsis 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%
* or examination (open-book 3 hours): 100%

Prescribed texts

Australian income tax legislation 2nd edn, CCH, 1995
Barkoczy S Australian tax casebook CCH, 1994
Nethercott and Shaw Australian taxation study manual 5th edn, CCH
Woellner R and others Australian taxation law 7th edn, CCH, 1996