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Australian Taxation System

CLAW3201

This unit is an introduction to Australia's taxation law. It commences with an overview of the Australian tax system, discusses contemporary tax issues and then deals with specific topics, including: the basis of liability to Australian income tax, concepts of residence and source of income, concepts of ordinary and statutory income (including capital gains tax), tax accounting, taxation of fringe benefits, and allowable deductions. It concludes with a study of the general anti-avoidance sections. The taxation of companies, partnerships and trusts, and international taxation are studied in depth in CLAW3202 which, together with this unit, is a solid basis to prepare students for an important aspect of professional accounting practice.

Unit of study details

Unit of study level: Senior

Credit points: 6

Commencing semesters: 1, 2

Further unit of study information

Unit of study handbook: CLAW3201

Costs and scholarships information: Costs and Scholarships

Final dates to withdraw from units of study: Census Dates

Available for study abroad and exchange: Yes

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