LA4023:03
Taxation Law
Townsville, Cairns
Prerequisites: Level 3 LA subjects
Inadmissable Subject Combination: CO3513 LA4001
26 lectures, 13 tutorials. First semester.
Assessable income, allowable deductions, capital gains tax, tax administration (tax returns, objections and appeals).
Learning Objectives:
- be able to identify items of assessable income and allowable deductions and calculate taxable income and capital gains;
- gain a thorough understanding of the objection and appeal procedure;
- have a sound appreciation of the operation of the Income Tax Assessment Act 1936 (Cth).
On-course assessment (20%); final examination (80%) (subject to variation).