Taxation Law and Practice
CLAW6026
Taxation is an inevitable reality for all individuals and businesses. The impact of taxation on business structures, transactions and decisions is both real and significant. An understanding of how taxation law works is not only vitally important for professional accountants but is also an essential management skill in an increasingly complex business environment. This unit introduces students to the principal forms of taxation within the Australian taxation system with a focus on concepts and principles of income tax law. Students will also learn how tax law is applied in practice. This unit covers key concepts of taxation in Australia (including the concepts of income, capital gains tax, deductions, and the residence and source principles) and examines the taxation of different entities (including partnerships, trusts and companies). The taxation of international business transactions is also considered.
Unit of study details
Unit of study level: Postgraduate
Credit points: 6
Commencing semesters: 1, 2
Further unit of study information
Unit of study handbook: CLAW6026
Costs and scholarships information: Costs and Scholarships
Final dates to withdraw from units of study: Census Dates
Available for study abroad and exchange: Yes