LSSU592 Taxation LawUpdated: 19 September 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||candidature in GradCertAcct or GradCertCom or GradCertMgt or GradCertProfAcc or GradDipAcct or GradDipCom or GradDipMgt or MBA or MCom or MCom(ProfAcc) or MFinServ or MPA or MPABus|
|Restrictions||GSB750 or LS392 or LSSU392 or MBA750|
Legal Studies unit available to all students, other than Law students, subject to degree rules. Those students wishing to meet the qualification requirements of the Tax Practitioners Board should also consider enrolling in LSSU450, LSSU451, LSSU591 and LSSU593.
|Coordinator(s)||To be advised|
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.
|Materials||Textbook information will be displayed approximately 8 weeks prior to the commencement of the teaching period. 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.|
Assessment information will be published prior to commencement of the teaching period.
|Learning Outcomes (LO)||
Upon completion of this unit, students will be able to: