黄片看片神器

UniSQ Logo
The current and official versions of the course specifications are available on the web at .
Please consult the web for updates that may occur during the year.

LAW3500 Taxation Law A

Units : 1
School or Department : School of Law and Justice
Grading basis : Graded
Course fee schedule : /current-students/administration/fees/fee-schedules

Requisites

Pre-requisite: ACC1202 and LAW1501
Enrolment is not permitted in LAW3500 if LAW3130 and LAW3131 have been previously completed.

Overview

In understanding of the principles of taxation is one of the most important and useful tools for anyone seeking advancement to senior management status in the corporate world, to those providing accounting, financial or legal services to business or to those seeking to be professional accountants or lawyers. It is also equally important for individuals in managing their personal affairs. There would be no major business decision in Australia, from the purchase of an item of plant to the overall organisation of a business structure, which is taken without regard to the taxation implications. Indeed, tax is often the motivating factor behind a decision or action. A study of taxation law involves not only an attainment of knowledge of the provisions of the various Tax Acts, but also a large volume of case law which has defined and/or clarified both the acts or general concepts not defined in the Acts, as well as the ability to apply this knowledge to factual situations. his course is a required technical and profession competency component of CPA and CAANZ accreditation and specifically addresses Technical Competency Area 9.

To participate in planning a client's tax affairs, it is necessary to understand the relevant sections of the appropriate taxation laws applicable to the transaction or entity structure. Therefore, this course primarily introduces you to the Income Tax Assessment Acts (ITAA36 and ITAA97) and the Goods and Services Tax Act 1999 (GSTA).

Topics covered include assessable income, residency, capital gains tax, allowable deductions, taxpayers' classes, tax payable and offsets/rebates of tax, tax administration provisions, the taxation of business entities, and goods and services tax. This course uses real-world case studies to solve taxation problems.

Course offers

Study period Mode Campus
Semester 1, 2023 On-campus Springfield
Semester 1, 2023 On-campus Toowoomba
Semester 1, 2023 Online
Semester 2, 2023 Online
Date printed 9 February 2024