LAW533 Taxation Principles and Application (8)

This subject presents students to Australian Taxation Law policies and principles in a practical business environment. Students will interpret relevant tax law and apply other legal resources to scenarios typical of those encountered by professional accountants to produce client advice. The focus of this subject is on the application of taxation law, in particular, the concepts of assessable income, allowable deductions, capital gains tax, tax rates and tax offsets. Special provisions of taxation eg. repairs, depreciation, and capital allowances are also examined. Fringe benefits tax is explored, and the Goods and Services Tax including its impact on business is also examined.

Availability

Session 1 (30)
On Campus
CSU Study Centre Brisbane
CSU Study Centre Melbourne
CSU Study Centre Sydney
Port Macquarie Campus
Online
Bathurst Campus

Continuing students should consult the SAL for current offering details: LAW533. 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 Business

Enrolment Restrictions

Postgraduate students only and not available to students who have completed LAW505

Prerequisites

LAW504

Subject Relationships

LAW505 Similar content

Incompatible Subjects

LAW505

Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to identify and explain the rules of law relating to taxation law and identify the potential tension between compliance with ethical principles, and the interrelationship between laws, regulations, and the public interest;
  • be able to demonstrate a capacity to engage and use legal research skills to apply the law to legal problems relating to taxation so as to reach a solution;
  • be able to demonstrate Information & Research Literacy skills and explain how information and communication technology enhances the efficiency and effectiveness of reporting and communication with the Australian Taxation Office;
  • be able to analyse legal rules so as to differentiate between possible outcomes to the legal issues arising from novel fact situations;
  • be able to explain the importance of active listening and effective interviewing techniques to elicit facts in respect to a tax problem; and
  • be able to communicate clearly and concisely in a range of formal and informal situations and settings to clients and other stakeholders.

Syllabus

This subject will cover the following topics:
  • Assessable income, allowable deductions, capital gains tax, tax rates and tax offsets, special provisions of taxation (repairs, depreciation, and capital allowances), fringe benefits tax and Goods and Services Tax ( including BAS).

The information contained in the CSU Handbook was accurate at the date of publication: June 2022. The University reserves the right to vary the information at any time without notice.

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