LAW302 Taxation Law (Issues) (8)
Abstract| The subject builds upon student understanding of the general principles of tax law covered in LAW301 and entails a study of the taxation of partnership income, trust income, corporate tax entities and their members, consolidated groups, special taxpayers, incentive schemes and financial transactions. Corporate tax losses, net capital losses and bad debts, superannuation, retirement and termination payments, international aspects of income tax, barriers to tax avoidance, tax planning techniques as well as Goods and Services Tax are also covered. |
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+ Subject Availability Modes and Location
| Session 2 | | Distance | Bathurst Campus |
Continuing students should consult the SAL for current offering details: LAW302
Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
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Subject information| Duration | Grading System | School: |
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| One session | HD/FL | School of Accounting and Finance |
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Learning OutcomesUpon successful completion of this subject, students should:
* Be equipped with sufficient knowledge in Australian taxation law to enable them to deal with business persons and legal advisors in an informed and reasoned manner, particularly in respect to;
*Taxation of partnership income;
*Taxation of trust income;
*Taxation of corporate tax entities and their members;
*Corporate tax losses, net capital losses and bad debts;
*Taxation of consolidated groups;
*Special taxpayers and incentive schemes;
*Taxation of financial transactions;
*Superannuation, retirement and termination payments;
*International aspects of income tax;
*Barriers to tax avoidance;
*Tax planning techniques; and
*Goods and Services Tax.
* Be able to implement a methodology for solving legal problems based on the following steps:
*Identifying the relevant facts;
*Identifying the applicable law;
*Identifying the legal issue/s involved;
*Addressing the legal issue/s by applying the applicable law to the relevant facts in a logical, chronological, concise and complete manner;
*Reaching a sound and reasoned conclusion.
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SyllabusThe subject will cover the following topics:
Taxation of partnership income
Taxation of trust income
Taxation of corporate tax entities and their members
Corporate tax losses, net capital losses and bad debts
Taxation of consolidated groups
Special taxpayers and incentive schemes
Taxation of financial transactions
Superannuation, retirement and termination payments
International aspects of income tax
Barriers to tax avoidance
Tax planning techniques
Goods and Services Tax
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The information contained in the 2016 CSU Handbook was accurate at the date of publication: 06 September 2016. The University reserves the right to vary the information at any time without notice.
