This unit has been conceived in the context of the rapidly changing taxation environment in Australia. It is designed to enable careful, in-depth consideration of selected recent developments within an academic framework. This requires some flexibility in the topics covered from year to year. The areas to be considered are chosen on the basis of three criteria: they constitute recent developments in the area of income tax; they are of practical significance, and they lend themselves to analysis at an academic level. The unit considers the recent spate of tax reform legislation, namely capital gains, fringe benefits, imputation, international, etc., and recent significant cases. -- Course Website
