Pre-requisite: 51125/51130
The material covered in the unit will build upon the subject matter dealt with in the unit Revenue Law and Practice and students will be expected to have retained a working knowledge of material covered in that unit. This unit looks further at the taxation of the various entities through which operations may be conducted, such as trusts, companies, partnerships as well as superannuation funds. This unit also covers various topical issues, and further examines topics dealt with in the previous unit, and examines topics such as Fringe Benefits Tax and international aspects of the taxation system.