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Principles of Taxation Law


Level:Postgraduate Subject
Faculty/School:Faculty of Law
Semesters Offered:May 2015 - Standard
September 2015 - Standard
May 2016 - Standard
September 2016 - Standard
Credit Value:10 credit points
Subject Enquiries:Faculty of Law
Telephone: +61 7 5595 2008
Study Abroad availability:Available to Study Abroad students
Subject Outline:May 2015  [ Standard ]
September 2014  [ Standard ]


Taxation is one of the most important commercial subjects. Taxation is a vital component of your business affairs. It affects every major commercial decision and many personal decisions in modern life. This subject offers an introduction to the policies and principles of income taxation. It examines the essential elements of calculating taxable income and tax payable including the foundation concepts of income, capital and deductions. A look at the rules governing residence and the source of income introduce concepts of international tax planning. Also covered is an introduction to the constitutional aspects of income taxation and the framework in which taxation is administered (including the rules governing tax avoidance).This subject incorporates an overview of capital gains taxation, Goods and Services Tax and Fringe Benefits Tax.

Prior Knowledge

Pre-requisite: LAWS71-100 Business Law Not available to students admitted to a Law program