This unit will examine a range of advanced income tax, capital gains tax and goods and services tax issues relating to common business, property and commercial transactions. It will consider the structure of different kinds of business entities (eg partnerships, trusts and companies) and will examine how the tax law deals with business restructures, demergers, and takeovers. It will also examine a range of superannuation, fringe benefits, employee share scheme and other tax planning issues. -- Course Website
Prerequisites: LAW1100 OR LAW1101 and LAW1102 or LAW1104
