LAW5230 Taxation Law
Pre-requisite: (ACC5202 or ACC5502 or ACC5216 or ACC5218) and (LAW5206 or Master of Business students - equivalent course/equivalent experience).
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.
In order to participate in the planning of a client's tax affairs it is necessary to understand the relevant sections of the appropriate taxation laws applicable to the transaction or entity structure. This course primarily introduces students to the Income Tax Assessment Acts (ITAA36 and ITAA97) and the Goods and Services Tax Act 1999 (GSTA).