BTW2191

Taxation law for international trade ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Associate Professor Vince Morabito

Offered:
Not offered in 2005.

Synopsis: This unit provides an introduction to the Australian income tax laws applicable to international trade. Topics include basic concepts and principles of Australian income tax law, including residence, source, income, deductions, capital gains tax and taxation of alternative business entities; specific aspects of income taxation law relevant to international trade transactions; and the basic concepts underlying indirect taxation relevant to international trade, including customs duty and sales tax.

Assessment: Assignment (2000 words approx): 30% + Examination (open-book 3 hours): 70%

Contact Hours: 3 hours per week

Prerequisites: BTW1200

Prohibitions: BTF2931, BTF3931