5751 (v.7) Taxation (Advanced) 569

Area:

School of Business Law

Credits:

25.0

Contact Hours:

3.0

Seminar:

1 x 3 Hours Weekly

Prerequisite(s):

    5922 (v.6) Taxation (Introduction) 561 or any previous version
    OR
    11945 (v.5) Taxation 531 or any previous version

Syllabus:

Advanced income tax law including company tax and capital gains tax issues, international taxation, anti avoidance provisions and administrative issues.

Unit Outcomes:

On successful completion of this unit students will have- Identified the issues which arise in the context of company taxation. Understood how Australia's international tax regime is structured. Appreciated the issues involved in tax administration. Understood how the tax avoidance provisions operate to impact on income tax decision making. Appreciated the process by which income tax is administered, that is lodgement and assessment of returns, collection of the tax, audits and appeals.

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:

Coleman, Hart and Boccabella. Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions. Cooper, Kreever and Van. Income Tax, Commentary and Materials. The other alternative is to read cases using your nearest Law Library. In Closed Reserve is Woeller, B.M.E. Australian Taxation Law.

Unit Texts:

Taxation 569 Unit Guide. (latest edition). Tax 569 Reader. (latest edition). Australian Tax Handbook by Australian Tax Practice (ATP). Australian Tax Practice. Australian Income Tax Assessment Act. (1936 and 1997) (Vol 4). (latest edition).

Unit Assessment Breakdown:

Assignment One 25%, Assignment Two 25%, Take Home Examination 50%. 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