LAWCOMM 403 - Tax Law

Credit points: 20 points
Offered: First and Second Semester
Contact hours: Lectures - 4 hours per week
Course Coordinator: Professor Craig Elliffe (S1) / Professor Michael Littlewood (S2)
Prerequisites: LAW 211, 241

Course description

A general introduction to tax law including: aspects of tax policy; the structure of the tax system; residence; source; the meaning of income; the deductibility of expenditure; the distinction between capital and revenue; depreciation; avoidance; disputes and rulings; GST.

Assessment

Semester One:

  • Quizzes (0%)
  • Assignment (30%)
  • Exam (70%)

Semester Two:

TBC