Taxation Law

CO5120 - Taxation Law

The constitutional division of taxing powers and the constraints on the Commonwealths power to tax; the operation and administration of Australias Income Tax system.

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60210 Bachelor of Arts - Bachelor of Laws, 60110 Bachelor of Laws (Graduate Entry), 60610 Bachelor of Business - Bachelor of Laws, 60010 Bachelor of Laws, 60009 Bachelor of Laws (Honours), 60510 Bachelor of Science - Bachelor of Laws, 118610 Bachelor of Laws, 20710 Bachelor of Commerce, 20510 Bachelor of Business

60210 Bachelor of Arts - Bachelor of Laws, 60110 Bachelor of Laws (Graduate Entry), 60610 Bachelor of Business - Bachelor of Laws, 60010 Bachelor of Laws, 60009 Bachelor of Laws (Honours), 60510 Bachelor of Science - Bachelor of Laws, 118610 Bachelor of Laws, 20710 Bachelor of Commerce, 20510 Bachelor of Business Offerings: All

[Pre-requisite] Students must have obtained 18 credit points from any Level 1 or Level 2 subjects. This equates to 6 subjects in total.

[Pre-requisite] Students must have obtained 18 credit points from any Level 1 or Level 2 subjects. This equates to 6 subjects in total. Offerings: All

LA4023 - Taxation Law

Explain the major anti-avoidance provisions of the Income Tax Assessment Act

Describe the legal basis for the exercise of the Commonwealths taxation power

Identify those outgoings which are deductable for income taxation purposes

Describe the collection mechanisms used by the Australian Taxation Office

Identify those receipts which form part of taxable income or which are taxable as fringe benefits

Calculate the taxation liability of those who derive assessable income as individuals; through partnerships and trusts; and either as or through companies

Calculate the taxation consequences of: capital gains and losses; receipt of superannuation and employment and other termination payments; and primary production income