79017 Taxation Law6cp; “Forms of attendance in this subject have changed to enable social distancing and reduce the risks of spreading COVID-19 in our community. Consequently, the Subject Outline information for this subject has changed. Details of the changes are published in an addendum to the Subject Outline which is available on UTSOnline or CANVAS.”
There are course requisites for this subject. See access conditions.
Anti-requisite(s): 76212 Revenue Law
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.
Detailed subject description.
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