Taxation Law 2

Course aim

To explore tax concepts introduced in Taxation Law 1 in greater depth, introduce a range of new tax topics and to investigate complex tax topics associated with common tax planning techniques.

The course is particularly relevant to students with an interest in the more complex areas of taxation intending to enter professional practice. It also has a particular relevance for those requiring a broader understanding of taxation in order to enter other fields of employment such as commerce, industry or certain government agencies.

Course content

Taxation of primary production businesses, taxation issues associated with land development, the interaction between capital gains and business structures and investigating the capital gains tax implications of insurance and leases, the deductibility of interest, investigating business structures and their role in tax planning, transfer pricing and anti-avoidance measures.

Textbook(s)

Woellner, R, Barkoczy, S, Murphy, S, Evans, C & Pinto, D 2016, Australian Taxation Law, 26th edn, Oxford University Press, Melbourne

Prerequisite(s)

Common to all relevant programs
Subject Area & Catalogue Number	Course Name
ACCT 3002	Taxation Law 1

Corequisite(s)

Nil

Teaching method

Component	Duration
INTERNAL, CITY WEST
Lecture	2 hours x 13 weeks
Seminar	1 hour x 12 weeks

Note: These components may or may not be scheduled in every study period. Please refer to the timetable for further details.

Assessment

Case study, Examination, Presentation

Fees

EFTSL*: 0.125
Commonwealth Supported program (Band 3)
To determine the fee for this course as part of a Commonwealth Supported program, go to:
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Fee-paying program for domestic and international students
International students and students undertaking this course as part of a postgraduate fee paying program must refer to the relevant program home page to determine the cost for undertaking this course.

Non-award enrolment
Non-award tuition fees are set by the university. To determine the cost of this course, go to:
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Not all courses are available on all of the above bases, and students must check to ensure that they are permitted to enrol in a particular course.

* Equivalent Full Time Study Load. Please note: all EFTSL values are published and calculated at ten decimal places. Values are displayed to three decimal places for ease of interpretation.