LS352 Taxation Law
Updated: 19 December 2007| Credit Points | 6 | ||||||||
| Offering | Not offered in 2008 | ||||||||
| Online level | Level C - Internet access required | ||||||||
| Intensive School(s) |
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| Supervised Exam | November | ||||||||
| Pre-requisites | 24 cp in Legal Studies | ||||||||
| Co-requisites | None | ||||||||
| Restrictions | None | ||||||||
| Notes | None | ||||||||
| Combined Units | None | ||||||||
| Coordinator(s) | N/A | ||||||||
| Unit Description |
This unit examines the fundamental principles of income tax law, including capital gains, governing the working of the Income Tax Assessment Act 1997 (Cth) and cognate legislation such as the Taxation Administration Act 1953 (Cth) and the Fringe Benefits Tax Assessment Act 1986 (Cth). The unit gives a basic introduction to the working of the goods and services tax under A New Tax System (Goods and Services Tax) Act 1999 (Cth). It also serves as a means to consider the principles of statutory interpretation, advanced legal research and good legal writing. |
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| Prescribed Material Mandatory |
Text information will be published prior to commencement of the teaching period. | ||||||||
| Recommended Material Optional |
Text information will be published prior to commencement of the teaching period. | ||||||||
| Disclaimer | Offer of some subjects is subject to viability. Information in these unit descriptions is subject to change prior to commencement of semester. |