Advanced Taxation Law (LAWS5109)
UNIT OF STUDY
This unit further pursues the goals of Australian Income Tax and is to be regarded as an extension of that unit. In particular, the unit surveys some more advanced (and practically relevant) aspect of Australia's tax system, including special rules applicable to entities (partnerships, trusts, and companies) and their owners, international taxation, goods and services tax (GST), business cost recovery mechanisms (trading stock and depreciation), and tax administration. Together with Australian Income Tax, these units provide a basic understanding of the Australian tax system and a basis for further study and/or practice.
Further unit of study information
2x2-hr seminars/week for 10 weeks
Either [2hr mid-semester quiz (30%) and 2hr final exam (70%)] or [2hr final exam (100%)]
Faculty/department permission required?
Unit of study rules
Prerequisites and assumed knowledge
LAWS3047 or LAWS3412 or LAWS5112, LAWS3047 or LAWS3412 or LAWS5112, LAWS3047 or LAWS3412 or LAWS5112
LAWS3013 or LAWS3409, LAWS3013 or LAWS3409, LAWS3013 or LAWS3409
Study this unit outside a degree
If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student.
If you are from another Australian tertiary institution you may be permitted to underake cross-institutional study in one or more units of study at the University of Sydney.