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
Description
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
Information to assist with determining the applicable fee type can be found at Understanding fees.
- Commonwealth-supported students: view subject fees at Fees Search: Commonwealth-supported
- Postgraduate domestic fee-paying students: fees are charged according to the course enrolled in; refer to Domestic Fees Search: Postgraduate and Research
- International students: fees are charged according to the course enrolled in; refer to International Fees Search
- 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.
