Semester 1, 2018

LAW4322: Advanced Taxation Law HD EXAM NOTES+SCRIPT

91 pages

56,343 words



I completed this very enjoyable subject in 2018 Semester 1

These notes are very easy to use for the exam - I just copy+pasted the script and plugged in the variables; otherwise the notes are set out so you can apply as you go. Also includes heavy break down of issues step-by-step to cover everything relevant and explanatory notes and examples at stages where I got confused.

The exam was online which is why the notes are a bit lengthy. However, these notes were all I needed to smash the exam - I did not refer to any outside resources apart from a calculator.

My notes also include content from baby tax but only what is relevant to understand new content. I've made clear what content is new in Advanced Tax.

Issues covered include:
1. Residency
2. International Double Taxation
3. Taxation of Dividends
4. Withholding tax
5. On-market share buybacks, OFF-MARKET SHARE BUYBACKS
6. Partnerships (unexaminable as this was the group project)
7. Taxation on trust income
8. Fringe Benefits Tax
9. Consolidated Groups
10. Anti-Avoidance Regimes
11. CFC Regime
12. Part IVA tax avoidance

- My notes pertain to 2018 Sem1 and focused purely on what was examinable - there may be minor errors/spelling in the unexamined content and I am not responsible for changes in the law.

Goodluck! :)




Monash, Clayton

Member since

September 2018