The unit is designed to develop a deeper understanding of the practical aspects of Commonwealth Income Taxation legislation and consider contemporary developments in the field. Topics include capital gains tax, fringe benefits tax, dividend imputation, special categories of taxpayers, assignment of income and income splitting, statutory restriction on tax avoidance, taxation office audits, penalties and offences, tax incentives and industry concessions, retirement payments, superannuation, consideration of various income tax rulings and introduction to tax planning.

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