LAWS6841 - Taxation of Business & Investment Income B

Objectives

• Understand the policy for taxation of business and investment income and expenses, particularly in relation to timing issues, small business taxation and anti-avoidance measures.
• Learn the detailed rules applicable to the taxation of business and investment income and expenses.
• Apply the rules to selected complex commercial transactions.

Content

Issues in business financing; the treatment of income and expenses relating to the use and development of land and buildings; treatment of income and expenses relating to intangible business assets; tax accounting rules for the recognition of income and expenses; simplified tax system and other small business measures; and specific and general anti-tax avoidance rules.

Session

Semester 2 Intensive
12-14 & 17-18 August 2009

The timetable is subject to frequent changes. Please refer to the latest version of the Postgraduate Timetable.

Assessment

• 1 x 3,000 Word Class Essay (30%)
• 1 x Two-Hour Exam or 1 x 7,500 Word Research Paper (70%)

Courses this unit is available in

Master of Laws | Graduate Diploma in Law | Master of Business Law | Master of Taxation | Graduate Diploma in Taxation