25888 Financial Planning and Taxation

Description

This subject analyses Australian taxation issues in a practical environment with a specific focus on professional financial planning. 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 financial planners. Particular concepts to be considered include taxable income, deductions, capital gains tax, trusts, partnerships, companies, superannuation, estate planning, fringe benefits tax, goods and services tax and professional standards and ethics.