BTG2221

Taxation law and practice

(BUS)

Mr Wayne Gumley

6 points + 2-hour lecture and 1-hour tutorial per week + Distance, approximately 12 hours per week + First semester + Gippsland

Synopsis: Australian tax jurisdictional issues. Assessable income from personal exertion, property and business. Capital gains tax and fringe benefits tax. Exempt income. Deductions for both general and specific trading stock. Taxation of partnership, company and trust income. Tax administration including audits, objections and appeals.

Assessment: Assignment: 30% + Examination (3 hours): 70%