goto UNSW  home page  
Contacts Library myUNSW WebCT
 Elements of Income Tax Law - LAWS2051
PRINT THIS PAGE
 Students studying
 
Faculty: Faculty of Law
 
 
School:  Faculty of Law
 
 
Contact: Burgess,Philip Newell
 
 
Campus: Kensington Campus
 
 
Career: Undergraduate
 
 
Units of Credit: 8
 
 
EFTSL: 0.167 (more info)
 
 
Contact Hours per Week: 4
 
 
Enrolment Requirements:
 
 
Prerequisite: LAWS1001, LAWS1011; or LAWS1610; Corequisite: LAWS2311 or LAWS1010.
 
 
Session Offered: See Class Timetable
 
 
Fee Band: 3 (more info)
 
  

Description

1. Introduction: the policies served by taxation with particular reference to distributional and economic objectives; the uniform tax system: the structure of the current Income Tax Assessment Act and its administration. 2. A critical analysis of the principal concepts of the law of income taxation and the taxation of capital gains and fringe benefits; the law on income and deductions as applicable to individuals; the trading stock provisions and tax accounting; concepts of residence and source. 3. The judicial interpretation of taxing statutes; ethical and policy questions concerning tax avoidance.

URL for this page:

© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.