ANU - STUDYAT - Taxation Law

Offered By:	School of Accounting & Business Info Systems
Academic Career:	Graduate Coursework
Course Subject:	Business
Offered in:	First Semester, 2010
Unit Value:	6 units
Course Description:	The course introduces students to taxation law in Australia with a focus on income tax. The important provisions of the Income Tax Assessment Acts 1936 and 1997 about the concepts of income, capital and deductions are considered in detail. The course also covers some international aspects of income tax and tax treatment of different entities. Tax planning, fringe benefits tax and goods and services tax will be introduced as time permits.
Learning Outcomes:	At the end of this course, you are expected to have acquired a working knowledge of the legal concepts and principles underlying taxation in Australia, to have developed the basic tax research skills, and to be able to apply the knowledge and the research skills to analyse and solve simple tax problems.
Indicative Assessment:	Tutorial Participation 10% Mid-Semester Exam 20% Final Exam 70 % Total 100%
Workload:	At least three contact hours per week plus private study time.
Course Classification(s):	SpecialistSpecialist courses are designed for students having reached 'first degree' level of assumed knowledge, which provide for the acquisition of specialist skills; or 'second degree' and higher level of knowledge; or for transition to research training programs; or knowledge associated with professional accreditation. and TransitionalTransitional courses are designed for students from a broad range of backgrounds and learning achievements, which provide for the acquisition of generic skills; or an informed understanding of contemporary issues; or fundamental knowledge for transition to Advanced or Specialist courses.
Areas of Interest:	Accounting, Commerce, and Law
Eligibility:	At least an average of 65% (or equivalent) in the final two years of an Australian undergraduate degree
Requisite Statement:	BUSN7052 Commercial Law.
Incompatibility:	Incompatible with BUSN3014 Principles of Law, COMM3014 Principles of Taxation Law, and LAWS2221 Income Tax.
Prescribed Texts:	See Course Outline: http://ecocomm.anu.edu.au/courses/outline/BUSN7021.pdf
Preliminary Reading:	See Course Outline: http://ecocomm.anu.edu.au/courses/outline/BUSN7021.pdf
Programs:	Graduate Certificate in Accounting, Master of Professional Accounting, and Master of Accounting
Other Information:	For further information please refer to http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN7021
Academic Contact:	See http://ecocomm.anu.edu.au/courses/course.asp?code=BUSN7021

Taxation Law BUSN7021 - Details