Taxation Law - TABL5551

Faculty: Australian School of Business

School: Australian School of Taxation and Business Law

Course Outline: TABL5551 Course Outline

Campus: Sydney

Career: Postgraduate

Units of Credit: 6

EFTSL: 0.12500 (more info)

Indicative Contact Hours per Week: 3

Enrolment Requirements:

Prerequisite or Corequisite: LEGT5511 or TABL5511 or LEGT5512 or TABL5512

CSS Contribution Charge: 3 (more info)

Tuition Fee: See Tuition Fee Schedule

Further Information: See Class Timetable

Description

The complexity and comprehensiveness of the Australian tax system mean that tax considerations are now of major importance in most business decisions. After outlining tax policy, tax mix and tax reform considerations, this subject concentrates on income taxation in Australia. Topics include: concepts of income; allowable deductions; tax accounting; taxation of partnerships; trusts and corporations; anti-avoidance provisions; tax administration; capital gains tax; and fringe benefits tax.