USQ LogoCourse specification
The current and official versions of the course specifications are available on the web at http://www.usq.edu.au/course/specification/current.
Please consult the web for updates that may occur during the year.

LAW3130 Revenue Law and Practice

Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Law and Justice
Version produced : 30 July 2014

Requisites

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)

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/current-students/support/computing/hardware.

Synopsis

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).

Topics covered include assessable income, residency, capital gains tax, allowable deductions, classes of taxpayers, calculation of tax payable and offsets/rebates of tax, tax administration provisions and the taxation of business entities. Goods and Services Tax is also covered in detail.

Course offers

Semester Mode Campus
Semester 1, 2014 External
Semester 1, 2014 On-campus Fraser Coast
Semester 1, 2014 On-campus Springfield
Semester 1, 2014 On-campus Toowoomba
Semester 2, 2014 External
Semester 3, 2014 External