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Taxation Law - LEGT5551 | |||||||||||||||||||||||||||||||||||||||||||||||
Description All students taking this course during Summer Term 2011/12 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 2011-12 for more information.
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. |