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Campus: Kensington Campus
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Career: Postgraduate
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Units of Credit: 6
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Contact Hours per Week: 3
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Enrolment Requirements:
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Prerequisite or Corequisite: LEGT5511 or LEGT5512
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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.
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