LAW302 Taxation Law (Issues) (8)
PR: LAW110
The subject builds upon student understanding of the general principles of tax law by covering: the taxation of partnerships, joint ventures, trusts, and companies (and comparing the "entities" from a tax and general commercial viewpoint); the taxation of primary producers; the fundamental taxation implications which arise when Australian residents derive income from other jurisdictions and where non-residents derive income from Australian sources; and the operation of the Goods and Services Tax.