This course is not currently offered, please contact the school or faculty of your program.

Course description

Taxpayers generally determine their taxable income by deducting work or business related expenditure from income. However, this base case is often adjusted for other factors. Australian tax law contains a number of special rules that apply to particular types of taxpayers and to particular types of taxable activity which generally encourages, rewards or compensates for certain conditions or behaviour. This course will consider special rules which apply to categories of special taxpayers and incentive schemes, such as mining companies, venture capital, and research and development (R&D) expenditure.