LA4024 - Advanced Taxation Law
| Credit points: | 03 |
| Year: | 2005 |
| Student Contribution Band: | Band 3 |
| Administered by: |
An in-depth consideration of selected topics in income tax and of other taxation related topics drawn from other Australian taxation legislation.
Learning Outcomes
- calculate the capital gains tax consequences of selected capital transactions;
- calculate the imputation consequences of dividend payments and receipts;
- describe the Commissioners assessment, default assessment, reassessment and coercive powers;
- describe the operation of GST in Australia;
- describe the operation of the more important State Taxes that are levied in Australia;
- describe the taxation consequences (for both residents and non-residents) of transactions having cross-border taxation implications;
- explain the operation of Fringe Benefits Taxation in Australia;
- explain the rulings, objections and appeals processes.
| Prerequisites: | Level 3 LA subjects plus CO3513 or LA4023 |
| Inadmissible Subject Combinations: | CO3514 |
Availabilities | |
| , , Study Period 2 | |
| Census Date 31-Aug-2005 | |
| Coord/Lect: | Empro Stephen Graw. |
| Contact hours: |
|
| Assessment: | (60%); (40%). |
| , , Study Period 2 | |
| Census Date 31-Aug-2005 | |
| Coord/Lect: | Empro Stephen Graw. |
| Contact hours: |
|
| Assessment: | (60%); (40%). |
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.