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.
School of Accounting and Finance
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
The following table summarises the assessment tasks for the online offering of LAW302 in Session 2 2019. Please note this is a guide only. Assessment tasks are regularly updated and can also differ to suit the mode of study (online or on campus).
The information contained in the CSU Handbook was accurate at the date of publication: July 2020. The University reserves the right to vary the information at any time without notice.