BTW2221

Taxation law and practice (6 points)

(BUS)

Leader: Mr Daniel Khoury

Offered:
Berwick First semester 2003 (Day)
Gippsland First semester 2003 (Day)
Gippsland First semester 2003 (OCL)
Hong Kong First semester 2003 (OCL)
Perth First semester 2003 (Day)
Singapore First semester 2003 (OCL)
Peninsula Second semester 2003 (Day)
Berwick First semester 2004 (Day)
Gippsland First semester 2004 (Day)
Gippsland First semester 2004 (OCL)
Hong Kong First semester 2004 (OCL)
Perth First semester 2004 (Day)
Singapore First semester 2004 (OCL)
Peninsula Second semester 2004 (Day)

Synopsis: This unit provides an introduction to Australian income tax 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: 30% + Examination (open book 3 hours): 70%

Contact Hours: 2-hour lecture and 1-hour tutorial per week