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The current and official versions of the course specifications are available on the web at https://www.usq.edu.au/course/specification/current.
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LAW5230 Taxation Law

Short Description: Taxation Law
Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Law and Justice
Student contribution band : Band 3
ASCED code : 090911 - Taxation Law
Grading basis : Graded
Version produced : 29 October 2020

Requisites

Pre-requisite: (ACC5000 or ACC5202 or ACC5502 or ACC5216 or ACC5218) and (LAW8500 or (LAW5201 and LAW5206)) or Students must be enrolled in one of the following Programs: GDBZ or MBSI

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, the taxation of business entities and goods and services tax.

Course offers

Semester Mode Campus
Semester 1, 2020 On-campus Springfield
Semester 1, 2020 On-campus Toowoomba
Semester 1, 2020 Online
Semester 2, 2020 Online
Semester 3, 2020 Online
Date printed 29 October 2020