Winter Session 2014 lec > subject pages > taxation and revenue law
 
 
 
 

The Taxation and Revenue Law course is an overview of the Income Tax Assessment Act and related legislation.  General principles concerning the assessability and deductibility of different types of receipts and items of expenditure are considered, along with more recent developments in relation to the tax treatment of fringe benefits and capital gains.  The differing tax consequences in respect of various legal entities, such as partnerships, trusts and companies, are also considered.  The last part of the course deals with the collection and recovery of tax, and the procedures to be followed by a taxpayer in disputing a tax assessment with the Commissioner of Taxation.

The objective of the course is to provide an overview of the structure of the tax legislation which will enable students to determine, at least in broad terms, the tax consequences that flow from particular factual situations.  This is achieved through a study of the legislation and decided cases, and the consideration of hypothetical factual situations that would commonly be encountered in practice.

 

 
 
 
 
 
 
Lecture and weekend school timetables, prescribed materials, and assignment information are in the Subject Guide. Assignments and Supplementary Materials (where applicable) can be accessed from the Webcampus for current students.
 

 

 

 

 
     
     
     
     
     

 

 


 

Law Extension Committee
The University of Sydney
Ph: (02) 9392 0320
Fax: (02) 9392 0329
Email: enquiries@lec.pip.com.au

This page last updated on 8 April 2014

disclaimer

Please direct any website related queries to:

enquiries@lec.pip.com.au