Unit

School Of Law

Revenue Law (Juris Doctor)Western Sydney University Unit Code: 201071.1

Discipline: TAXATION LAW

Student Contribution Band: 4

Level: 7

Credit Points: 10

Co ordinator
Elen Seymour


Prerequisite
201045 Introduction to Law (Juris Doctor) AND 201046 Fundamentals of Australian Law (Juris Doctor)

Unit Enrolment Restrictions
Students must be enrolled in 2826 Juris Doctor.


Teaching Periods
Nothing on offer.

*If using Safari, Firefox or Chrome to print the Unit Outline, right-click on the Print Unit Outline link and select 'Save link as...' or in Safari 'Download Linked File'


About this Unit
This unit examines the legal basis for the Australian taxation system and its application. It will cover taxation of income from personal exertion, business and property, as well as the taxation of fringe benefits provided in the context of employment and the goods and services tax (popularly known as the GST). Lectures and tutorials cover the constitutional basis of taxation, income tax assessment and the concepts of income tax, allowable deductions, other federal and state taxes, taxation of business associations (partnerships, companies, trusts and primary producers), taxation accounting, administration and practice, taxation planning and avoidance.


Courses
2826.1Juris DoctorCURRENT




Western Sydney University Copyright © 2004-2016 ABN 53 014 069 881 CRICOS Provider No: 00917K Contact Us | Disclaimer | Emergency Help |