Business Taxation - TABL2751
Faculty: UNSW Business School
School: School of Taxation and Business Law
Course Outline: TABL2751 Course Outline
Campus: Sydney
Career: Undergraduate
Units of Credit: 6
EFTSL: 0.12500 (more info)
Indicative Contact Hours per Week: 4
Enrolment Requirements:
Prerequisite: TABL1710 or LAWS1052 or JURD7152. Excluded: LAWS3147, LAWS3751
Excluded: LEGT3751, LEGT7751
CSS Contribution Charge: 3 (more info)
Tuition Fee: See Tuition Fee Schedule
Further Information: See Class Timetable
View course information for previous years.
Description
The complexity and comprehensiveness of the Australian taxation system demands that tax considerations must be taken into account in most business decisions. An understanding of the structure of the Australian taxation system and of the policy factors that guide legislators is essential to professional business advisors. 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; fringe benefits tax.