77945 Advanced Taxation

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.

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.