Business Taxation - LEGT2751


	Faculty: Australian School of Business
	School: School of Business Law and Tax
	Course Outline: LEGT2751 Course outline
	Campus: Kensington Campus
	Career: Undergraduate
	Units of Credit: 6
	EFTSL: 0.12500 (more info)
	Indicative Contact Hours per Week: 4
	Enrolment Requirements:
	Prerequisite: LEGT1711 or LEGT1710
	Excluded: LEGT3751, LEGT7751
	Fee Band: 3 (more info)
	Further Information: See Class Timetable

Description

All students taking this course during Summer Term 2009/10 will be required to pay full tuition fees. This includes Commonwealth supported students who are studying at UNSW. Please see Australian School of Business courses - Summer Term fees 2009-10 for more information.

The complexity and comprehensiveness of the Australian taxation system demands that tax considerations must be taken into account in most business decisions. An understanding of the structure of the Australian taxation system and of the policy factors that guide legislators is essential to professional business advisors. 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; fringe benefits tax.