LAW518 Taxation 2 (8)
CSU Discipline Area: Management (MANAG)
Duration: One session
Abstract:
This subject builds on the students' understanding of the general principles of tax law covered in LAW505 and includes a study of the taxation of partnership income, trust income and corporate tax entities and their members. Superannuation, tax avoidance, tax planning techniques and international taxation issues are also covered.
+ Subject Availability Modes and Locations
| Session 2 | |
|---|---|
| Internal | CSU Study Centre Melbourne |
| Internal | CSU Study Centre Sydney |
| Distance * | Wagga Wagga |
*This subject offering contains a residential school. Please view following information for further details.
Continuing students should consult the SAL for current offering details: LAW518
Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
Prerequisite(s):
LAW505 and (LAW504 or LAW511 )
Enrolment restrictions:
Postgraduate students only. Not available to students who have completed LAW514 .
Objectives:
Upon successful completion of this subject, students should:
- Be able to identify and explain the rules of law relating to advanced taxation law topics covered in the subject
- Be able to demonstrate a capacity to engage in legal research
- Be able to use legal research skills to apply the law to legal problems relating to taxation so as to reach a solution
- Be able to analyse legal rules so as to differentiate between possible outcomes to the legal issues arising from novel fact situations.
Syllabus:
The subject will cover the following topics:
- Interposed Entities - partnerships and partners, trusts and beneficiaries, companies and shareholders, selecting a tax-effective entity;
- The law and ethics of tax minimisation, tax planning and tax avoidance;
- Taxation administration provisions;
- International Taxation.
Residential School
This subject contains a compulsory 3 day residential school.
The primary objectives of the residential school are: to provide a learning environment, to answer student questions about the subject and to assist students to focus their studies for the remainder of the session. Staff at the residential school will review the subject material covered up to that date and outline the remaining topics. Subject readings will be placed in context and the format and scope of the final examination will be outlined.
The information contained in the 2013 CSU Handbook was accurate at the date of publication: 24 April 2013. The University reserves the right to vary the information at any time without notice.