TBX5003

CPA Taxation

Associate Professor Les Nethercott

6 points
* One 3-hour lecture per week, or equivalent
* First semester
* Multi-campus (1998: Clayton)

Objectives The aim of the subject is to provide graduates with further knowledge of income tax law. It will build on the students' undergraduate knowledge by extending the material covered by way of depth of material and the addition of specialist areas. On successful completion of the course students should be able to understand the provisions of income tax law and how they relate to individuals, partnerships, trusts and companies; understand the interactive nature of income tax law and be able to apply it to practical problems and understand recent developments in tax law and their impact on taxpayers.

Synopsis This subject provides the student with a knowledge of the law of income tax as it affects individuals, partnerships, trusts and companies.

Assessment Examination: 100%

Prescribed texts

Australian Society of Certified Practising Accountants CPA taxation subject manual latest edn
Income Tax Assessment Act latest edn, CCH or Butterworths
Nethercott L and Shaw G Australian taxation study manual 6th edn