LAW518 Taxation 2 (8)

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.

No offerings have been identified for this subject in 2020.

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

Enrolment Restrictions

Postgraduate students only. Not available to students who have completed LAW514.

Prerequisites

LAW505 and ( LAW504 or LAW511 )

Incompatible Subjects

LAW514

Learning Outcomes

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; and
  • be able to analyse legal rules so as to differentiate between possible outcomes to the legal issues arising from novel fact situations.

Syllabus

This 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; and
  • international taxation.

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.

Back