BUSN7021 Taxation Law
| Offered By | School of Accounting & Business Info Systems |
|---|---|
| Academic Career | Graduate Coursework |
| 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 taxation 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. The course also covers some international aspects of income tax, 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 |
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| Workload |
At least three contact hours per week plus seven hours of private study time. |
| Course Classification(s) | SpecialistSpecialist courses are designed for students having reached 'first degree' level of assumed knowledge, which provide for the acquisition of specialist skills; or 'second degree' and higher level of knowledge; or for transition to research training programs; or knowledge associated with professional accreditation. and TransitionalTransitional courses are designed for students from a broad range of backgrounds and learning achievements, which provide for the acquisition of generic skills; or an informed understanding of contemporary issues; or fundamental knowledge for transition to Advanced or Specialist courses. |
| Areas of Interest | Accounting, Commerce, and Law |
| Eligibility |
At least an average of 65% (or equivalent) in the final two years of an Australian undergraduate degree |
| Requisite Statement |
BUSN7052 Commercial Law. |
| Incompatibility |
Incompatible with BUSN3014 Principles of Law, COMM3014 Principles of Taxation Law, and LAWS2221 Income Tax. |
| Prescribed Texts |
See Course Outline: http://cbe.anu.edu.au/courses/outline/BUSN7021.pdf |
| Preliminary Reading |
See Course Outline: http://cbe.anu.edu.au/courses/outline/BUSN7021.pdf |
| Programs | Master of Accounting, Master of Professional Accounting, and Graduate Certificate in Accounting |
| Other Information |
For further information please refer to http://cbe.anu.edu.au/courses/course.asp?code=BUSN7021 |
| Academic Contact | See http://cbe.anu.edu.au/courses/course.asp?code=BUSN7021 |
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.
