This unit aims to give students a detailed knowledge of Parts 3-1 of the Income Tax Assessment Act 1997 (Cth), through the use of case studies which focus on topics selected from: (i) CGT events; (ii) roll-over relief; (iii) financing transactions; (iv) residency and non-residency; (v) small business concessions; (vi) value shifting; (vii) trusts, partnerships and corporations; and (viii) tax treaties.