LAW4322: Advanced Taxation Law HD EXAM NOTES+SCRIPT

Description

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 !Disclaimer - 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! :)