77938 Introduction to Taxation Law
6cpRequisite(s): 70106c Principles of Public International Law AND 70107c Principles of Company Law AND 142 credit points of completed study in spk(s): C04250 Juris Doctor Master of Business Administration
The lower case 'c' after the subject code indicates that the subject is a corequisite. See definitions for details.
These requisites may not apply to students in certain courses. See access conditions.
Postgraduate
Description
This subject acquaints students with Australian taxation law in a practical business environment. The focus of the syllabus is on the application of tax law concepts in a professional accounting setting. It aims to develop students' conceptual and analytical skills and an appreciation of the Australian tax system. It provides a general analysis of the current tax system and consideration of the many changes it is presently undergoing with an emphasis on the implications for the commercial world. The subject looks at the Income Tax Assessment Act, the Tax Law Reform Project and the New Tax System. Particular concepts to be considered include: taxable income, income, deductions, capital gains tax, trusts, partnerships, companies and shareholders, tax accounting, tax planning and anti-avoidance provisions, fringe benefits tax and goods and services tax.
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.
