Advanced Taxation Law
LAWS5109
This unit of study further pursues the goals of Australian Income Tax and is to be regarded as an extension of that unit. In particular, the unit analyses the special difficulties of levying tax on business activities, different types of entities and complex transactions, and the operation of the income tax in an international environment. The taxes covered extend beyond the income tax to include goods and services tax. This unit of study will cover the following topics: (a) business cost recovery mechanisms: trading stock and depreciation (b) the taxation of business entities and their owners: partnerships, trusts and companies; (c) taxation of international transactions; (d) goods and services tax; and (e) tax administration.
Unit of study details
Unit of study level: Postgraduate
Credit points: 6
Commencing semesters: 2
Further unit of study information
Unit of study handbook: LAWS5109
Costs and scholarships information: Costs and Scholarships
Final dates to withdraw from units of study: Census Dates
Available for study abroad and exchange: Yes