Current Issues in Tax Avoidance

Subject LAWS70005 (2010)

Note: This is an archived Handbook entry from 2010.

Credit Points: 12.50
Level: 7 (Graduate/Postgraduate)
Dates & Locations:

This subject has the following teaching availabilities in 2010:

Semester 1, Parkville - Taught on campus.
Pre-teaching Period Start not applicable
Teaching Period not applicable
Assessment Period End not applicable
Last date to Self-Enrol not applicable
Census Date not applicable
Last date to Withdraw without fail not applicable


Timetable can be viewed here. For information about these dates, click here.
Time Commitment: Contact Hours: The total class time is between 24 and 26 hours.
Total Time Commitment: Visit the Melbourne Law Masters website for more information about this subject.
Prerequisites: Visit the Melbourne Law Masters website for more information about this subject.
Corequisites: Visit the Melbourne Law Masters website for more information about this subject.
Recommended Background Knowledge: Visit the Melbourne Law Masters website for more information about this subject.
Non Allowed Subjects: Visit the Melbourne Law Masters website for more information about this subject.
Core Participation Requirements: Visit the Melbourne Law Masters website for more information about this subject.

Contact

For the most up-to-date information about this subject, contact the Melbourne Law Masters Office by email at law-masters@unimelb.edu.au or phone 8344 6190 or alternatively visit the subject website: www.masters.law.unimelb.edu.au
Subject Overview:

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.
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.
Assessment:

Class participation (10%)
Mid-semester assessment exercise (30%)
3-hour examination (60%) (11 June, am)
or
6,000 word research paper (60%) (17 June) on a topic approved by the subject coordinator
Prescribed Texts: Visit the subject website for more information
Breadth Options:

This subject is not available as a breadth subject.
Fees Information: Subject EFTSL, Level, Discipline & Census Date
Generic Skills: Visit the Melbourne Law Masters website for more information about this subject.
Links to further information: http://www.masters.law.unimelb.edu.au/

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