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LEGL602 Taxation Law

10 cp
Prerequisites LEGL601 Commercial and Corporations Law
Teaching Organisation 3 hours per week for twelve weeks or equivalent.

An understanding of taxation law is essential for practicing accountants and business professionals for two basic reasons. First, business is subject to income tax, and to function in the business environment it is useful to know some basic principles of taxation law. Second, one of the major fields of accounting and financial practice is taxation law. Against this background we examine taxation imposed by statute, the Income Tax Assessment Act 1997 and the Income Tax Assessment Act 1936. We also look at other taxes such as the Good and Services Tax (GST) and Fringe Benefits Tax (FBT). In the unit we also examine the key principles relating to taxation law in Australia, that is, what is income, what are deductible, how various entities are taxed and the administration of the taxation system?

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