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LEGL300 Taxation Law

10 cp
Prerequisites LEGL101 Introduction to Law
Teaching Organisation 3 hours per week for twelve weeks or equivalent.

There are two major reasons for business students to learn about taxation. 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 the unit examines taxation imposed by statute, the Income Tax Assessment Act 1997 and the Income Tax Assessment Act 1936. It also looks at other taxes such as the Good and Services Tax (GST) and Fringe Benefits Tax (FBT). The unit also examines the key principles relating to taxation law in Australia, ie what is income, what is deductible, how various entities are taxed and the administration of the taxation system.

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Units 2012