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LAWS13-565: Taxation of Business Entities


Taxation of Business Entities is an undergraduate elective subject offered by the Faculty of Law. This subject focuses upon the taxation of business entities, specifically small businesses, corporations, partnerships and trusts. It also examines, in relation to these entities, relevant capital gain and loss provisions; rules governing the carrying forward of losses; capital allowance provisions and trading stock rules. Other topics may be covered, such as the goods and services tax regime and its application to business operations. The emphasis of the subject is on tax planning, so that students can readily use the information and skills they learn in practice.

Subject details

FacultyFaculty of Law
Semesters offered
  • September 2022 [Standard Offering]
  • September 2023 [Standard Offering]
Study areas
  • Law
Subject fees
  • Commencing in 2022: $5,260
  • Commencing in 2023: $5,400

Learning outcomes

1. Demonstrate the way in which taxation law applies to different business entities. 2. Identify and outline the reasons why profits may be distributed in different ways from different business entities to the owners of those businesses. 3. Demonstrate an understanding of the Goods and Services Tax and its application to complex commercial transactions. 4. Apply relevant Superannuation tax laws to individuals and super funds.

Enrolment requirements

Requisites: ?

Pre-requisites: ?

Co-requisites: ?

There are no co-requisites.

Restrictions: ?

This subject is not available as a general elective. To be eligible for enrolment, the subject must be specified in the students’ program structure.

Subject outlines

Subject dates

Standard Offering
Enrolment opens17/07/2022
Semester start12/09/2022
Subject start12/09/2022
Cancellation 1?26/09/2022
Cancellation 2?03/10/2022
Last enrolment25/09/2022
Withdraw – Financial?08/10/2022
Withdraw – Academic?29/10/2022
Teaching census?07/10/2022