Areas of income tax introduced in LAWS2051 Elements of Income Tax Law in greater depth. Several areas of income tax law and other revenue law not touched on in the earlier course. Topics: 1. taxation of partnerships, trusts and companies, including capital gains tax; 2. assignment of income; 3. tax avoidance and evasion - analysis of general, and specific, antiavoidance legislation and penalties legislation; 4. an introduction to aspects of international tax including some international tax agreements; 5. tax decisionmaking and review in the context of a mass decision making process; 6. an introduction to goods and services tax.

Note: Students should have completed LAWS4010 Business Associations 1 6UOC or LAWS1091 Business Associations 1 6UOC or be taking that course concurrently with LAWS2052.