LAWS77-565: Taxation of Business Entities

Description

Taxation of Business Entities is a postgraduate 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

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

Subject outlines

• September 2021 [Intensive - Weeks 2-6 & 8-11]
• September 2020 [Intensive - Taxation of Business Entities]
• September 2019 [Standard]
• September 2018 [Standard]
• September 2017 [Standard]

Subject dates