BTX5003

CPA - taxation ( 6 points, SCA Band 3, 0.125 EFTSL)

Leader: Dr Grant Richardson

Offered:
Clayton First semester 2005 (Evening)
Hong Kong First semester 2005 (On-campus)

Synopsis: The unit looks at all major issues surrounding Australian taxation law, including principles of assessable income and allowable deductions; capital gains tax; capital expenditure allowances; fringe benefits tax; the taxation of individuals, companies, partnerships and trusts; the administration of the tax system and the goods and services tax. The unit is aimed at students who are completing the CPA professional program.

Assessment: Examination: 100%

Contact Hours: 3 hours per week