|Short Description:||Revenue Law and Practice B|
|Faculty or Section :||Faculty of Business, Education, Law and Arts|
|School or Department :||School of Law and Justice|
|Student contribution band :||Band 4|
|ASCED code :||090901 - Business and Commercial Law|
|Grading basis :||Graded|
|Version produced :||29 April 2021|
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.
The material covered in the course will build upon the subject matter dealt with in the course LAW3130 Revenue Law and Practice and students will be expected to have retained a working knowledge of material covered in that course. This course primarily deals with taxation issues not covered in LAW3130 in order to provide students with a greater understanding and knowledge of the Australian taxation system. Specifically it covers taxation of various business organisations (partnerships, trusts, companies); superannuation funds and termination payments; Fringe Benefits Tax; General and Specific Tax Avoidance rules; the ethical and professional responsibilities of tax agents; and some specialist tax topics including: international tax; the taxation of primary producers; advanced CGT issues; advanced GST issues; stamp duty; and payroll tax. By undertaking both LAW3130 and LAW3131 students will have satisfied the requirements of `a course in taxation law' as required for admission to the Tax Practitioners Board of Australia.
|Semester 2, 2021||Online|