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Taxation of Entities and Tax Planning (7055.4)

Level: Undergraduate Third Year Level
Credit Points: 3
HECS Bands:
Faculty: Faculty of Business, Government & Law
Discipline: School of Law & Justice

Availability

    Availability

    This unit is no longer offered. Information may be available for Units in the following years:

    Syllabus

    This unit builds upon the introduction to taxation law by focussing upon the taxation of entities. Students are introduced to public finance principles before exploring the taxation treatment of individuals, partnerships, companies and trusts. This unit explores the policy shortcomings of the income tax treatment of entities, and considers opportunities for tax minimisation arising from these shortcomings. The unit examines the concept of tax avoidance, both in its ordinary meaning and also as defined in Commonwealth tax legislation.

    Learning Outcomes

    DESCRIPTION:

    1. understand that careful structuring of a transaction can achieve an optimum taxation outcome, the policy shortcomings of the legislation which encourages such structuring and the risks of engaging in planning which may constitute tax avoidance

    2. examines the concept of tax avoidance, both in its ordinary meaning and as defined in Commonwealth tax legislation

    Contact Hours

    Three hours per week.

    Prerequisites

    Completion of Introduction to Taxation Law, completion of Legal Systems or equivalent.

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