TLAW604 Current Issues in Taxation

This unit further pursues the goals of TLAW603 Taxation Law and is to be regarded as an extension of that unit. It focuses on a deeper analysis in relation to a number of taxation issues, including the taxation of companies, trusts and partnerships, further capital gains tax issues, aspects of international taxation, tax administration, and tax planning, with a consideration of anti-avoidance and ethical issues in tax planning. Together with TLAW603, these two units provide a deep understanding of the Australian tax system and a basis for further study and/or practice.