James Cook University Subject Handbook - 2001

LA4024:03

Advanced Taxation Law

Townsville, Cairns

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

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).