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Principles of Taxation Law
LAWS77-415

SUBJECT OVERVIEW


Level:Postgraduate Subject
Faculty/School:Faculty of Law
Semesters Offered:May 2013 - Standard
September 2013 - Standard
Credit Value:15 credit points
Subject Enquiries:Faculty of Law
Telephone: +61 7 5595 2008
Email: law@bond.edu.au
Study Abroad availability:Not currently available to Study Abroad students
Subject Outline:May 2013  [ Standard ]

Synopsis

This subject provides a sound introduction to the policies and principles of income taxation. The main focus will be on the concepts of assessable income and allowable deductions. The course also includes an overview of the principles relating to constitutional aspects of taxation, the taxation of capital gains and losses, control of tax avoidance, tax administration, tax collection and indirect taxation. Students will also receive an introduction to stamp duty.

Prior Knowledge

LAWS75-110 Australian Legal System