School Of LawRevenue LawWestern Sydney University Unit Code: 201071.1
Discipline: TAXATION LAW
Student Contribution Band: 4
Level: 7
Credit Points: 10
Prerequisite
201045 Introduction to Law AND 201046 Fundamentals of Australian Law
Unit Enrolment Restrictions
Students must be enrolled in 2826 Juris Doctor.
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.
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