Subjects 2008
Current Issues in Tax 730706
- Credited Courses: Graduate Diploma in Legal Studies L08; Graduate Diploma in Tax 187; Graduate Diploma in Tax 187; Graduate Diploma in Tax 187; Master of Commercial Law 504; Master of Commercial Law 504; Master of Commercial Law 504; Master of Laws (LLM) 502; Master of Laws (LLM) 502; Master of Laws by Coursework (LLM) 502; Master of Tax 742; Master of Tax 742; Master of Tax 742
Prequisites
Successful completion of two subjects in the Tax program
Objectives
A candidate who has successfully completed the subject should:
- Have an appreciation of the importance of principle in relation to taxation law
- Have an understanding of tax policy and design issues in taxation law
- Have acquired strong research skills in the area of taxation law
- Have developed a deep understanding of an area of taxation law
- Contribute to the understanding of taxation law.
Syllabus
The subject will comprise two to three sessions specifically directed at research in relation to taxation law (to be conducted by convener in association, where appropriate, with Library staff). The remaining nine to ten classes will be self-contained lectures by experts in the field of taxation from Australia and New Zealand. Proposed speakers will include leading tax experts, academics, judges and counsel.
Topics covered will include:
- Current issues in Part 1VA
- The income/capital distinction
- The role of the High Court in tax
- Anti-avoidance – the view from New Zealand
- Current issues in GST.
