Abstract

The subject builds upon student understanding of the general principles of tax law covered in LAW301 and entails a study of the taxation of partnership income, trust income, corporate tax entities and their members, consolidated groups, special taxpayers, incentive schemes and financial transactions. Corporate tax losses, net capital losses and … For more content click the Read More button below.

Syllabus

Taxation of partnership incomeTaxation of trust incomeTaxation of corporate tax entities and their membersCorporate tax losses, net capital losses and bad debts Taxation of consolidated groupsSpecial taxpayers and incentive schemesTaxation of financial transactionsSuperannuation, retirement and termination paymentsInternational aspects of income tax Barriers to tax avoidance Tax planning techniques Goods and … For more content click the Read More button below.