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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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LAW3131 Revenue Law and Practice B

Units : 1
Faculty or Section : Faculty of Business, Education, Law and Arts
School or Department : School of Law and Justice
Student contribution band : Band 4
Grading basis : Graded
Version produced : 20 May 2022

Requisites

Pre-requisite: LAW3130

Overview

An understanding of the principles of taxation is one of the most important and useful tools for anyone seeking advancement to senior management status in the corporate world, to those providing accounting or financial services to business and to those seeking to be professional accountants or lawyers. It is also equally important for individuals in managing their personal affairs. This course builds on the principles of taxation law set out in LAW3130 – Revenue Law and Practice and provides an opportunity to study advanced taxation law topics. 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.

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.

Course offers

Semester Mode Campus
Semester 2, 2022 Online
Date printed 20 May 2022