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LAWS13-565: Taxation of Business Entities

Description

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

TypeUndergraduate
CodeLAWS13-565
EFTSL0.125
FacultyFaculty of Law
Semesters offered
  • September 2020 [Non-Standard Offering]
  • September 2021 [Non-Standard Offering]
Credit10
Study areas
  • Law
Subject fees
  • Commencing in 2020: $4,340
  • Commencing in 2021: $4,390

Learning outcomes

1. Understand the way in which taxation law applies to different business entities.
2. Understand the different ways in which profits may be distributed from different business entities to their owners.
3. Understand how the Goods and Services tax applies, particularly to commercial transactions.
4. Obtain a brief overview of the Superannuation tax laws.

Enrolment requirements

Requisites: ?

Nil

Assumed knowledge:

Assumed knowledge is the minimum level of knowledge of a subject area that students are assumed to have acquired through previous study. It is the responsibility of students to ensure they meet the assumed knowledge expectations of the subject. Students who do not possess this prior knowledge are strongly recommended against enrolling and do so at their own risk. No concessions will be made for students’ lack of prior knowledge.

Assumed Prior Learning (or equivalent):

Restrictions: ?

Nil

Subject outlines

Subject dates

Non-Standard Offering
Enrolment opens02/08/2020
Semester start14/09/2020
Subject start28/09/2020
Cancellation 1?10/10/2020
Cancellation 2?13/10/2020
Last enrolment08/10/2020
Withdraw – Financial?21/10/2020
Withdraw – Academic?05/11/2020
Teaching census?20/10/2020