Unit of Study
| Concepts of Australian Taxation | ||
|---|---|---|
| UoS Code | CLAW6026 | |
| Credit points | 6 | |
| Offered | Semester 1, Semester 2, Summer | |
| Prerequisites | CLAW5001 | |
| Prohibitions | CLAW5002 | |
| 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. | |
| This unit of study is available as part of the following major subject areas | ||
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