Principles of Australian Taxation Law is intended to provide graduates from a degree outside Law or Commerce with a sophisticated but broad understanding of the Australian taxation system from a legal perspective. In this course the fundamental elements of the Australian direct and indirect taxation regimes are analysed. The course investigates the income and deductions rules, timing issues in taxation, capital gains tax, the basic fringe benefits tax rules and the taxation of superannuation. The course also gives students an understanding of the Goods and Services Tax and of the administration of the tax system. Important state taxes such as stamp duty and payroll tax are also discussed.