77945 Advanced Taxation

6cp
Requisite(s): 60 credit points of completed study in C04148 Master of Law and Legal Practice
These requisites may not apply to students in certain courses.
There are also course requisites for this subject. See access conditions.
Postgraduate
Subject coordinator: J Cooper

This subject is concerned with taxation practice. It is not intended to be prescriptive, and variations will be made by the lecturer to cater for the interests of students and to take account of current developments in revenue law. Topics covered include: recent amendments and case law; fundamentals of tax planning; advanced problems; partnerships; trusts; taxation and stamp duty problems in estate management; company distributions, losses, superannuation and employee benefits; foreign source income and tax havens; alienation of income; legislative and judicial techniques to minimise tax avoidance; objections and appeals; and other revenue laws.

Fee information

2006 contribution for 2005/06 commencing Commonwealth-supported undergraduate students: $1,021.25
2006 amount for undergraduate domestic fee-paying students: $2,310.00
Subject EFTSL: 0.125
Note: The above fees are applicable in 2006 for 2005/06 commencing Commonwealth-supported and domestic fee-paying undergraduate students only. Pre-2005 Commonwealth-supported undergraduate students should consult the Student contribution charges for Commonwealth supported students webpage.
Not all students are eligible for Commonwealth supported places, and not all subjects are available to Commonwealth supported students. Other students (such as postgraduate students and international students) should refer to the Fees webpage.

Access conditions

Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at Access conditions and My Student Admin.