Postgraduate - UnitLAW7276 - Principles of taxation

This unit entry is for students who completed this unit in 2013 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

To find units available for enrolment in the current year, you must make sure you use the indexes and browse unit tool in the current edition of the Handbook.

Level	Postgraduate
Faculty	Faculty of Law
Offered	City (Melbourne) Second semester 2013 (Day) City (Melbourne) Trimester 1 2013 (Day)

Notes

For postgraduate Law discontinuation dates, please see http://www.law.monash.edu.au/current-students/postgraduate/pg-disc-dates.html
For postgraduate Law unit timetables, please see http://law.monash.edu.au/current-students/course-unit-information/timetables/postgraduate/index.html

Synopsis

This unit provides students with an understanding of the fundamental policies and concepts of taxation law, including income taxation, capital gains taxation and goods and services taxation. The unit focuses on the application of the taxation law to common commercial transactions.

Outcomes

On completion of this unit students will have:

acquired an understanding of the fundamental policies underlying the Australian taxation system
acquired an understanding of the essential concepts of Australian taxation law
acquired an appreciation of the constitutional context within which the Australian taxation system operates
developed thorough familiarity with the essential provisions of relevant taxation legislation
acquired an understanding of the effect of the development of technology on the taxation system
further developed skills in statutory interpretation.