LAW3131 Revenue Law and Practice II

Requisites

Pre-requisite: LAW3130

Other requisites

Students are required to have access to a personal computer, e-mail capabilities and Internet access to UConnect. Current details of computer requirements can be found at http://www.usq.edu.au/ict/students/standards/default.htm.

Synopsis

The material covered in the course will build upon the subject matter dealt with in the course LAW3130 Revenue Law and Practice and students will be expected to have retained a working knowledge of material covered in that course. This course primarily deals with taxation issues not covered in LAW3130 in order to provide students with a greater understanding and knowledge of the Australian taxation system. Specifically it covers taxation of various business organisations (partnerships, trusts, companies); superannuation funds and termination payments; Fringe Benefits Tax; General and Specific Tax Avoidance rules; the ethical and professional responsibilities of tax agents; and some specialist tax topics including: international tax; the taxation of primary producers; advanced CGT issues; advanced GST issues; stamp duty; and payroll tax.

Course offers