Monash University Handbooks 2008

BTG9221 - Taxation law and practice

6 points, SCA Band 3, 0.125 EFTSL

Postgraduate Faculty of Business and Economics

Leader: Mr Danny Khoury

Offered

Gippsland First semester 2008 (Off-campus)

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.

Objectives

The learning goals associated with this unit are to:

Assessment

Within semester assessment: 30%
Examination (open book): 70%

Prerequisites

BTG9270

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