James Cook University Subject Handbook - 2000

LA4024:03

Advanced Taxation Law

Townsville

Prerequisites: Level 3 LA subjects plus CO3513 or LA4023
Inadmissable Subject Combination: CO3514 LA4001

26 lectures, 13 tutorials. Second semester.

Taxation of partnerships, corporations and trusts, tax planning and tax avoidance.

Learning Objectives:

1. be able to identify the most tax effective business structure;
2. have a sound knowledge of the legitimate methods of reducing tax;
3. develop specialist skills in tax planning.

On-course assessment (20%); final examination (80%) (subject to variation).