Taxation Law and Practice
ACC 311 (Offering: 2003)

Description

Business decisions often require a consideration of taxation implications, therefore an understanding of the basic principles of taxation law is important for business graduates. This course is designed to provide the student with a basic understanding of the Income Tax Assessment Act, judicial interpretations and policy, and taxation practice. Taxation Law is a key course for students who wish to pursue a career in professional accounting. Topics covered in this course include the background, sources, functions and objectives of the Australian taxation system; assessable income; allowable deductions; trading stock; capital gains tax; fringe benefits tax; GST, administration of taxation law; rebates, rates and levies; taxation entities and other relevant and current taxation issues.

Major(s)/Minors(s): Accounting

Usual Semester of offer: Semester 1

Other Information

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