BUSN3014 Principles of Tax Law
Later Year Course
| Offered By | School of Accounting & Business Info Systems |
|---|---|
| Academic Career | Undergraduate |
| Course Subject | Business |
| Offered in | First Semester, 2011, Second Semester, 2011, First Semester, 2012, and Second Semester, 2012 |
| Unit Value | 6 units |
| Course Description |
The course introduces students to the principles of tax law in Australia with a focus on income tax. The important provisions of the Income Tax Assessment Acts 1936 and 1997 about the concepts of income, capital, and deductions are considered in detail. Other topics include the tax treatment of different entities, tax planning and the goods and services tax. |
| Learning Outcomes |
At the end of this course, you are expected to have acquired a working knowledge of the legal concepts and principles underlying taxation in Australia, to have developed the basic tax research skills, and to be able to apply the knowledge and the research skills to analyse and solve simple tax problems. |
| Indicative Assessment |
3 assignments worth 10% each and a final exam worth 70%. |
| Workload |
3 contact hours per week plus 7 hours private study time. |
| Areas of Interest | Accounting |
| Requisite Statement |
BUSN1101 Introduction to Commercial Law or COMM 1101 Introduction to Commercial Law. |
| Incompatibility |
Incompatible with COMM 3014 Principles of Taxation Law and LAWS 2221 Income Tax |
| Prescribed Texts |
See Course Outline: http://cbe.anu.edu.au/courses/outline/BUSN3014.pdf The prescribed text for Semester 2, 2011 is Coleman et al, “Principles of Taxation Law”, Thomson Reuters, 2011.Please contact the Semester 2 convener, Sonali Walpola (sonali.walpola@anu.edu.au) if you have any queries |
| Preliminary Reading |
See Course Outline: http://cbe.anu.edu.au/courses/outline/BUSN3014.pdf |
| Indicative Reading List |
See Course Outline: http://cbe.anu.edu.au/courses/outline/BUSN3014.pdf |
| Other Information |
For further information see: http://cbe.anu.edu.au/courses/course.asp?code=BUSN3014 |
| Academic Contact | See http://cbe.anu.edu.au/courses/course.asp?code=BUSN3014 |
The information published on the Study at ANU 2011 website applies to the 2011 academic year only. All information provided on this website replaces the information contained in the Study at ANU 2010 website.
