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Concepts of Australian Taxation
UoS Code CLAW6026
Credit points 6
Offered Semester 1, Semester 2 and Summer
Prerequisites CLAW5001
Corequisites
Prohibitions CLAW5002
Assumed Knowledge
Additional Information
Lectures One 3 hour class per week which may nclude one or more of the following: lectures; seminars; tutorials or workshops. Summer session: Two 3 hour classes per week May which may include one or more of the following: lectures; seminars; tutorials or workshops.
Assessment Mid-semester exam; Major assignment; Class performance; Final exam
Description The purpose of this unit is to cover the main concepts of taxation such as income, deductions, tax accounting, residence and source capital gains tax, depreciation and trading stock, taxation of partnerships trusts and companies, international tax and tax avoidance. This unit has professional recognition and is the gateway unit for CLAW6001 Business Tax Planning, as well as many taxation units offered by the Law School.