Subjects 2010
Current Issues in Tax Avoidance 730605
- Credited Courses: Graduate Diploma in Legal Studies L08; Graduate Diploma in Tax 187; Master of Commercial Law 504; Master of Laws (LLM) 502; Master of Tax 742
Objectives
A student who has successfully completed this subject should:
- Be aware of the current law and policy affecting selected important current issues of tax law and tax administration in the area of tax avoidance
- Have an ability to identify and resolve tax problems and issues at an advanced level from theoretical and practical perspectives in the area of tax avoidance
- Have a thorough understanding of the relevant legislation and case law in the area of tax avoidance.
Syllabus
Principal topics will include:
- Concepts of tax avoidance
- General anti-avoidance provisions
- Specific anti-avoidance provisions
- Judicial responses to tax avoidance
- Obligations of taxpayers and advisers in relation to tax avoidance
- Tax avoidance and consolidation.
