LAW302 Taxation Law (Issues) (8)

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.

Subject Outlines
Current CSU students can view Subject Outlines for recent sessions. Please note that Subject Outlines and assessment tasks are updated each session.

Availability

Session 2 (60)
Online
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.

Subject Information

Grading System

HD/FL

Duration

One session

School

School of Accounting and Finance

Prerequisites

LAW301

Learning Outcomes

Upon 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.

Syllabus

This 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

Contact

Current Students

For any enquiries about subject selection or course structure please contact Student Central or ask@csu.edu.au or phone on 1800 275 278.

Prospective Students

For further information about Charles Sturt University, or this course offering, please contact info.csu on 1800 275 278 (free call within Australia) or enquire online.

The information contained in the 2018 CSU Handbook was accurate at the date of publication: August 2018. The University reserves the right to vary the information at any time without notice.

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