University of Technology Sydney

79017 Taxation Law

6cp; “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

Description

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.

Fee information

Information to assist with determining the applicable fee type can be found at Understanding fees.

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.