LA4024 - Advanced Taxation Law

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;
• understand the taxation consequences of international transactions;
• calculate company income tax liability and the taxation consequences of corporate distributions;
• describe the operation of the GST and the taxation of fringe benefits;
• describe the system of taxation administration.

Subject Assessment

• Written > Examination (centrally administered) - (50%) - Individual
• Written > Test/Quiz 1 - (25%) - Individual
• Written > Test/Quiz 2 - (25%) - Individual.

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.