76212 Revenue Law
6cpRequisite(s): ((70417 Corporate Law AND 70617 Administrative Law) OR 70327 Commercial Law)
These requisites may not apply to students in certain courses.
There are course requisites for this subject. See access conditions.
Anti-requisite(s): 79017 Taxation Law
Undergraduate and Postgraduate
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.
Detailed subject description.
Fee information
- 2014 contribution for commencing Commonwealth-supported students: $1260 (Note: Students who commenced prior to 1 January 2010 should consult the Fees Calculator by Subject for relevant student contribution charges for Commonwealth-supported students. Not all students are eligible for Commonwealth-supported places.)
- 2014 amount for undergraduate domestic fee-paying students: $3224 (Note: Fees for postgraduate domestic fee-paying students and international students are charged according to the course they are enrolled in. Students should refer to the annual fees schedule.)
- Subject EFTSL: 0.125
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.
