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View how LA4024 is offered in 2004
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LA4024:03

Advanced Taxation Law

Townsville, Cairns

HECS Band 3

26 hours lectures, 12 hours tutorials. Semester 2.

Staff:

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%).