LA4024:03
Advanced Taxation Law
| Townsville, Cairns | HECS Band 3 |
26 hours lectures, 12 hours tutorials. Semester 2.
Staff: Assoc. Professor S Graw.
An in-depth consideration of selected topics in income tax and of other taxation related topics drawn from other Australian taxation legislation.
Learning Objectives:
- describe the Commissioner’s assessment, default assessment, reassessment and coercive powers;
- explain the rulings, objections and appeals processes;
- calculate the capital gains tax consequences of selected capital transactions;
- calculate the imputation consequences of dividend payments and receipts;
- describe the taxation consequences (for both residents and non-residents) of transactions having cross-border taxation implications;
- explain the operation of Fringe Benefits Taxation in Australia;
- describe the operation of GST in Australia;
- describe the operation of the more important State Taxes that are levied in Australia.
Assessment by two on-course tests (40%); final examination (60%).