Taxation in Australia originates from a complex legal and constitutional foundation. This course analyses both the legal concepts of income and capital and the fiscal treatment of individual, corporate, and other taxpaying entities. Specific topics covered include GST, assessable income and exempt income, allowable deductions, special classes of taxpayers including trusts, partnerships and companies, calculation of individual income tax, capital gains tax, fringe benefits tax, depreciable assets, residency and retirement and termination payments. Course experience will assist students to define and articulate taxation issues as well as professionally communicate recommended solutions.
|Faculty||Faculty of Business and Law|
|School||Newcastle Business School|
Semester 1 - 2016
(Sydney Elizabeth Street)
Semester 2 - 2016 (Sydney Elizabeth Street)
Semester 1 - 2017 (Sydney Elizabeth Street)
Semester 2 - 2017 (Sydney Elizabeth Street)
On successful completion of this course, students will be able to:
Introduces students to Australian Income Tax law and related legislation.
Topics covered include:
|Assumed Knowledge||PACC6000 Financial Accounting 1 and PACC6009 Business Law|
Sydney Elizabeth Street
Face to Face On Campus 3 hour(s) per Week for Full Term
|Timetable||2016 Course Timetables for PACC6006|