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.

LAW5230 Taxation Law

Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Law and Justice
Version produced : 18 December 2014

Requisites

Pre-requisite: (ACC5202 or ACC5502 or ACC5216 or ACC5218) and (LAW5206 or Master of Business students - equivalent course/equivalent experience).

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, 2015 On-campus Springfield
Semester 1, 2015 On-campus Toowoomba
Semester 1, 2015 Online
Semester 2, 2015 Online
Semester 3, 2015 Online