CO5110 - Taxation Law

Credit points:	03
Year:	2009
Student Contribution Band:	Band 3
Subject chain:	CO5110
Administered by:	School of Law Office

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, and to reason and deploy evidence clearly and logically;
• The ability to speak and write clearly, coherently and creatively.

Availabilities
As this subject is part of a subject chain, a final standard grade (e.g. P, C) will only be recorded for each subject after successful completion of all parts of the subject chain.
Guangzhou, Block, Study Period 88
Census Date 27-Nov-2009
Face to face teaching (To be advised)
Coordinator:	Professor Stephen Graw
Lecturer:	jc171287.
Contact hours:	40 hours lectures
Assessment:	end of semester exam.

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.