CO5120 - Taxation Law
| Credit points: | 03 |
| Year: | 2018 |
| Student Contribution Band: | Band 3 |
| Administered by: | College of Business, Law & Governance |
Only available for postgraduate students
This subject examines fundamental issues in the design of tax legislation, which arise in both developed and developing countries. The major tax instruments discussed will be individual and corporate income taxes. The course 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.
| Prerequisites: | CO5119 |
| Inadmissible Subject Combinations: | CO5110 |
Availabilities | |
| Townsville, Internal, Study Period 1 | |
| Census Date 22-Mar-2018 | |
| Coord/Lect: | Professor Stephen Graw. |
| Contact hours: |
|
| Assessment: | other exams (50%); class tests. as per the subject study guide (50%). |
| External, Study Period 1 | |
| Census Date 22-Mar-2018 | |
| Coord/Lect: | Professor Stephen Graw. |
| Contact hours: |
|
| Assessment: | other exams (50%); class tests. as per the subject study guide (50%). |
| Cairns, Internal, Study Period 1 | |
| Census Date 22-Mar-2018 | |
| Coord/Lect: | Professor Stephen Graw. |
| Contact hours: |
|
| Assessment: | other exams (50%); class tests. as per the subject study guide (50%). |
| JCU Singapore, Internal, Study Period 53 | |
| Census Date 29-Nov-2018 | |
| Coordinator: | Professor Stephen Graw |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (50%). |
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 05-Apr-2018 | |
| Coordinator: | Professor Stephen Graw |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (50%). |
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 02-Aug-2018 | |
| Coordinator: | Professor Stephen Graw |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (50%). |
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 29-Nov-2018 | |
| Coordinator: | Professor Stephen Graw |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (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.