Monash home | About Monash | Faculties | Campuses | Contact Monash |
Staff directory | A-Z index | Site map |
Clayton First semester 2007 (Day)
The unit covers the concepts of income taxation and the taxation of capital gains, in their underlying historical, social and constitutional contexts. It includes the policy and constitutional matrices of taxation, the legal definition of income, taxation of income from personal services and business, taxation of fringe benefits, indirect taxation on goods and services, taxation of capital gains, allowable deductions from gross income in personal and business contexts and the general effect of anti-avoidance legislation.
On completion of this unit students should have
Research assignment (3000 words): 40%
examination (2.5 hours plus 10 minutes reading time): 60% OR Examination (2.5 hours plus 10 minutes reading time): 100%
Three hours of lectures per week
LAW1100 or LAW1101 and LAW1102 or LAW1104