BTG9221

Taxation law and practice

(BUS)

Mr Danny Khoury

6 points + Gippsland, distance + 12 hours per week + First semester

Synopsis: This subject provides an introduction to Australian taxation law and practice. Topics include Australian tax jurisdictional issues. Assessable income from personal exertion, property and business. Capital gains tax and fringe benefits tax. Exempt income. Deductions, both general and specific. Accounting for trading stock. Taxation of partnership, company and trust income. GST. Tax avoidance and evasion.

Assessment: Assignment(3000 words): 30% + Examination (open book): 70%