2009 Course Handbook
LAW871: Taxation Law
This unit examines the legal and constitutional basis of taxation in Australia with consideration of the legal concepts of income and capital and the fiscal treatment of individual, corporate, and other taxpaying entities. A review is made of the general and specific provisions of the Income Tax Assessment Act and allied Acts, together with a brief comparative look at taxes in other fields. The emphasis is on legal aspects of taxation as illustrated by case law.
Credit Points: | 4 |
Contact Hours: | -- |
When Offered: | 2010 - offered in 2010 |
Staff Contact: | Associate Professor Hope Ashiabor |
Prerequisites: | |
Corequisites: | |
NCCWs: | |
Unit Designations: | -- |
Assessed As: | Graded |
Offered By: |
Faculty of Arts |