LAW3130 Revenue Law and Practice
Pre-requisite: (ACC1101 and LAW2106) or (LAW2202 or LAW1123 and LAW3206 or LAW2223 for Students in Programs: BLAW or BALW or BBLA or BCLA or LLBP) or (LAW5602 or LAW5123 and LAW5706 or LAW5223 for Students in Program: DJUR)
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/current-students/support/computing/hardware.
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).