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LA315

Taxation Law - UNIT 1

Wednesday 11th July, 2001

Agenda for Today

• Introductions

• Outline of the Course

• Assignments and Readings

• Interactive Discussion

• Taxation and Economic Distribution in a Customary Society; Reciprocity

• Assignment for 18th July

Introductions

• Steve Zorn

• Jean Zorn

• Students

Steve Zorn

• Assoc. Professor of Law, Pace University Law School

• Formerly UN Centre on Transnational Corporations, PNG Government

• Visiting Fellow, USP, 1999

Students

• ?????????

• Designated Microphone Person

Outline of the Course

• Objectives

• Topics

Objectives

• Familiarity with Different Kinds of Taxation

• Ability to Read Statutes Carefully

• Basic Knowledge of the Structure of Income Tax

• Reasonable Ability to Identify Income and Deductions

Non-Objectives

• To Make You Into a tax Lawyer

• To Make You Competent to Represent Clients in Tax Disputes

• To Make You into a Mathematician or an Accountant

Topics – Pt. 1

• 1 (11 July) Taxation and Economic Distribution in a Customary Society; Reciprocity.

• 2 (18 July) Types of Taxes; Criteria for Evaluating Taxes

• 3 (25 July) Overview of Income Tax

• 4 (1 August) The Tax Base: What Is, and Is Not, Income

Topics – Pt. 2

• 5 (8 August) Personal Services Income

• 6 (15 August) Property Gains and Income from Property

• 7 (22 August) Business Income

• 8 (29 August) Semester Break

• 9 (5 September) Deductions

Topics – Pt. 3

• 10 (12 September) Depreciation & Amortization

• 11 (19 September) Companies and Partnerships

• 12 (26 September) Sales Tax and VAT

• 13 (3 October) Double Taxation; Tax Treaties; Residence Issues

Topics – Pt. 4

• 14 (10 October) Wealth, Land, Estate & Gift Taxes

• 15 (17 October) Review for Final Examination

Assignments

• Attendance

• Assignment 1 – 25 Points

• Assignment 2 – 25 Points

• Final Exam – 50 Points

Readings

• Course Text: Peter Fulcher, Fiji Income Tax Law, IJALS, 1999

• Statutes as Assigned

• Cases as Assigned

• Reserve Materials

 

Assignment for 18th July

• Fulcher, pp. 1-20

• Marshall D. Sahlins, “Production, Distribution ands Power in a Primitive (sic) Society,” in A. F. C. Wallace, ed., Men and Culture, 1960, pp. 495-500 (in reserve)

Interactive Discussion

• Take 5-10 minutes, prepare list of all the things that you think need to be done in your society that cannot be done in each individual household/family

• Designated microphone person collects lists, puts items on board

Economic Distribution in Customary Society

• Households – Food, Clothing, Shelter

• Systems of Distribution –

(a) Feasts/Potlatch/Reciprocity

(b) Distribution by the more productive households – kerekere

Customary Society and Colonialism

• Poll taxes – cash crops

• Roads, etc. – required labour

• Introduction of cash goods

• Support of the government apparatus

 

Assignment for Next Week

• Fulcher, pp. 1-20

• Marshall D. Sahlins, “Production, Distribution ands Power in a Primitive (sic) Society,” in A. F. C. Wallace, ed., Men and Culture, 1960, pp. 495-500 (in reserve)

 

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