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BX3113 - Advanced Taxation Law

[Not offered in 2020]

Credit points: 3
Year: 2020
Student Contribution Band: Band 3
Administered by: College of Business, Law & Governance

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;
  • describe the system of taxation administration;
  • 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.

Subject Assessment

  • Invigilated > End of semester exam - (60%)
  • Invigilated > Other exams - (40%).
Prerequisites: LA4023 or BU3112 or BX3112 OR CO3513
LA4024 AND CO3514

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.