CO5110 - Corporate and Revenue Law
| Credit points: | 03 |
| Year: | 2005 |
| Student Contribution Band: | Band 3 |
| Administered by: |
This subject examines fundamental issues in the design of tax legislation that arise in both developed and developing countries. The major tax instruments discussed will be individual and corporate income taxes. The subject contrasts the policy choices evident in Australian Legislation with choices made in selected other jurisdictions.
Learning Outcomes
- To develop an understanding of individual and corporate income tax topics, focussing on inclusions in the tax base; deductions; tax accounting; corporate tax systems; corporate distributions; corporate reorganisations and an outline of international aspects.
Graduate Qualities
- The ability to think critically, to analyse and evaluate claims, evidence and arguments;
- The ability to speak and write logically, clearly and creatively;
- The ability to calculate, produce, interpret and communicate numerical information.
| Prerequisites: | As contained in the JCU/GuangZhou University Agreement |
Availabilities | |
| , , Study Period 41 | |
| Census Date 30-Nov-2005 | |
| Non-standard start/end 08-Oct-2005 to 22-Jan-2006 | |
| Face to face teaching 13-Nov-2005 to 24-Dec-2005 (6 weekends) | |
| Coordinator: | afjhd, Empro Stephen Graw |
| Contact hours: |
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| Assessment: | (50%); (50%). |
Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.