LSSU392 Principles of Taxation LawUpdated: 09 May 2019
|Supervised Exam||There is a supervised exam at the end of the teaching period in which you are enrolled. The exam will either be paper-based and offered at an established exam venue or online with supervision via webcam and screen sharing technology. Coordinated by UNE Exams Unit.|
|Pre-requisites||LS251 or LSSU251 or LSSU394|
|Restrictions||GSB750 or LS292 or LS392 or LSSU592|
Legal Studies unit available to all students, other than Law students, subject to degree rules
|Coordinator(s)||William Higgs (firstname.lastname@example.org)|
This unit is available to non-law students only. This unit introduces students to the fundamental legal principles underscoring Australian taxation law. The topics covered include: taxation theory; income from personal exertion and the impact of residency; overview of fringe benefits tax; income from property and business; goods and services tax; general deductions; specific deductions; tax accounting; trading stock; capital allowances; capital gains tax principles; taxation of partnership and trust income; and taxation of companies.
Where calculators are permitted in examinations, it must be selected from an approved list, which can be accessed from the Further Information link below.
Shrink Wrapped Package(s):
Note: Students are expected to purchase prescribed material. Please note that textbook requirements may vary from one teaching period to the next.
|Disclaimer||Unit information may be subject to change prior to commencement of the teaching period.|
|Learning Outcomes (LO)||
Upon completion of this unit, students will be able to: