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Unit of study_

Australian Taxation System - CLAW3201

Year - 2018

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.

Classes
Two hours of lectures and a one hour tutorial per week

Assessment
tutorial assessment (10%), tutorial participation (10%), mid-semester test (15%), case analysis (15%), final exam (50%)

Pre-requisites

CLAW1003 or CLAW2201 or CLAW2214

Prohibitions

CLAW3001

Details

Faculty: Business (Business School)

Semester 1

05 Mar 2018

Department/School: Business Law
Study Mode: Normal (lecture/lab/tutorial) day
Census Date: 31 Mar 2018
Unit of study level: Senior
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: Yes
Faculty/department permission required? No
Location
Camperdown
Faculty: Business (Business School)

Semester 2

30 Jul 2018

Department/School: Business Law
Study Mode: Normal (lecture/lab/tutorial) day
Census Date: 31 Aug 2018
Unit of study level: Senior
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: Yes
Faculty/department permission required? No
Location
Camperdown
Courses that offer this unit

Non-award/non-degree study 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. Cross-institutional study If you are from another Australian tertiary institution you may be permitted to undertake cross-institutional study in one or more units of study at the University of Sydney.

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