BTF5200 - Income and deductions
6 points, SCA Band 3, 0.125 EFTSL
Postgraduate Faculty of Business and Economics
Leader(s): Dr Bill Orow
Offered
Not offered in 2009
Synopsis
This unit provides an analysis of the law relating to the concepts of income and deductions, with a focus on the development of common law principles
Objectives
The learning goals associated with this unit are to:
- analyse the nature and scope of the concepts of income at common law
- explain the rights and entitlements of taxpayers to deductions
- identify developments, statutory and judicial, pertaining to the entitlement of taxpayers to deductions
- apply the manner and methods employed in the application of such principles to practical situations.
Assessment
Within semester assessment: 40%
Examination (take-home): 60%
Contact hours
3 hours per week on-campus and/or intensive mode over summer (both 39 hours in total)
Prerequisites
Prohibitions
06 July 2009
06 July 2009