76212 Revenue Law

6cp

Requisite(s): 70417 Corporate Law AND 70617 Administrative Law

There are also course requisites for this subject. See access conditions.

Undergraduate
Subject coordinator: J Taggart

In this subject students examine the legal principles that relate to revenue law in Australia. Topics covered include the structure and sources of tax law in Australia; tax policy and tax reform; income – concepts of income, income from labour, property and business, statutory extensions to the income base; deductions – general and specific deductions, substantiation; capital gains tax; fringe benefits tax; tax accounting; tax administration; tax avoidance and ethics.

Fee information

2007 contribution for post-2004 Commonwealth-supported students: $1,041.62
2007 amount for undergraduate domestic fee-paying students: $2,472.00
Subject EFTSL: 0.125
Note: The above fees are applicable in 2007 for Commonwealth-supported students who commenced after 2004 and domestic fee-paying undergraduate students only. Pre-2005 Commonwealth-supported students should consult the Student contribution charges for Commonwealth supported students webpage.
Not all students are eligible for Commonwealth supported places, and not all subjects are available to Commonwealth supported students. Domestic fee-paying students and international students should refer to the Fees webpage.

Access conditions

Note: The requisite information presented in this subject description covers only academic requisites. Full details of all enforced rules, covering both academic and admission requisites, are available at Access conditions and My Student Admin.