79017 Taxation Law
6cpRequisite(s): 79203 Business Law and Ethics
Anti-requisite(s): 76212 Revenue Law AND 790170 Taxation Law
Undergraduate
This subject 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. The course looks at the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997, the Tax Law Reform Project and the New Tax System. Particular concepts to be considered include income and capital, assessable income, allowable deductions, capital gains tax, fringe benefits tax, goods and services tax, trusts, partnerships, tax accounting, tax planning and anti-avoidance provisions.
Note(s)
1 This subject is also offered at Kuring-gai campus - see 790170 Taxation Law.
Detailed subject description.
Fee information
2010 contribution for commencing Commonwealth-supported students: $1107
Note: Students who commenced prior to 1 January 2010 should consult the student contribution charges for Commonwealth-supported students
Not all students are eligible for Commonwealth-supported places.
2010 amount for undergraduate domestic fee-paying students: $2769
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: 0.125Access 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.
