10863 (v.3) Taxation 333

Area:

School of Business Law

Credits:

25.0

Contact Hours:

3.0

Seminar:

1 x 3 Hours Weekly

Prerequisite(s):

11041 (v.4) Taxation 331 or any previous version

Syllabus:

Taxation policy including history of Australian taxation - income, capital gains tax and income tax deduction issues at an advanced level, and case law.

Unit Outcomes:

On successful completion of this unit, students will have - Explored advanced income tax issues from a policy perspective. Demonstrated an understanding of the history of the Australian tax policy and recent tax reforms. Read and critically analysed tax cases and present them as moot cases.

Text and references listed above are for your information only and current as of September 30, 2003. Please check with the unit coordinator for up-to-date information.

Unit References:

CCH, (2003), Australian Master Tax Guide 2003. Sydney, CCH Australia Ltd. Woellner, R. H. Barkozky, S. Murphy, S. Evans, C. (2002), Australian Taxation Law, 12th ed. Sydney, CCH Australia. Cooper, Krever, & Vann (2002), Income Taxation Commentary and Materials. 4th ed. NSW, Thompson Legal and Regulatory Ltd. Kobessky, M. Dirkis, M. O'Connell, A. (2001), Income Tax Text, Materials and Essential Cases. 3rd ed. NSW, Federation Press. Stephen Barkoczy, S. (2002), Australian Tax Casebook, 6th ed. Sydney, CCH Australia. Taxation In Australia, Taxation Institute of Australia. CCH Journal of Australian Taxation, CCH Australia. Australian Tax Review, Law Book Company. Charter, Institute of Chartered Accountants. Revenue Law Journal, Bond University.

Unit Texts:

Coleman. C et al Fernandez. P, Taxation 333 Unit Guide - 2004. Perth, Curtin publication. Australian Tax Analysis: Cases Commentary

Unit Assessment Breakdown:

Final Exam 70%. Mid-Semester Exam 30%. This is by grade/mark assessment.

Year	Location	Period	Internal	Area External	Central External
2004	Bentley Campus	Semester 1			Y
2004	Bentley Campus	Semester 2	Y