LAW5219 Income Tax Law and Aspects of Company Law (FOBUS)

Units 1.0 (Taxation Law) Band 3

Special approval from the Head of School (Law) is required for enrolment in this course. 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

This course introduces students to the principles underlying the taxation of income and provides an appraisal of the operation of company law in Australia. Topics covered include the determination of assessable income, allowable deductions, capital gains tax, goods and services tax, calculation of tax payable, taxation of business entities, tax administration, and the general structure and principles of company law.