Pre-requisite: It is highly recommended that you successfully complete unit 51130
Pre-requisite: before enrolling in this unit. If you have not, you may find it
Pre-requisite: difficult to successfully complete this unit.
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 in detail at the taxation of the various entities, such as trusts, companies, partnerships as well as superannuation funds, and the taxation of termination payments. It also further examines topics dealt with in the previous unit, plus new topics such as Fringe Benefits Tax, International aspects of the taxation system and the taxation of 'special' taxpayers such as sports persons and primary producers.