| Type: | Postgraduate Subject |
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| Code: | LAWS77-565 |
| EFTSL: | 0.125 |
| Faculty: | Faculty of Law |
| Semesters offered: |
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| Credit: | 10 |
| Study areas: |
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| Subject fees: |
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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
- Identify and critically evaluate the way in which taxation law applies to different business entities.
- Identify and analyse the reasons why profits may be distributed in different ways from different business entities to the owners of those businesses.
- Demonstrate a deep level of knowledge of the Goods and Services Tax and its application to complex commercial transactions.
- Understand and be able to apply the superannuation tax laws to individuals and superannuation funds.
Enrolment requirements
| Requisites: |
Pre-requisites:Co-requisites:There are no co-requisites |
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| 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.
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| 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
- September 2024 [Intensive - Taxation of Business Entities]
- September 2023 [Standard - Taxation of Business Entities]
- September 2022 [Intensive - Taxation of Business Entities]
- September 2021 [Intensive - Taxation of Business Entities]
- September 2020 [Intensive - Taxation of Business Entities]
- September 2019 [Standard - Taxation of Business Entities]
- September 2018 [Standard - Taxation of Business Entities]
- September 2017 [Standard - Taxation of Business Entities]
Subject dates
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September 2024
Standard Offering Enrolment opens: 14/07/2024 Semester start: 23/09/2024 Subject start: 23/09/2024 Cancellation 1: 18/10/2024 Cancellation 2: 08/11/2024 Last enrolment: 17/10/2024 Withdraw - Financial: 18/10/2024 Withdraw - Academic: 03/11/2024 Teaching census: 17/10/2024
| Standard Offering | |
|---|---|
| Enrolment opens: | 14/07/2024 |
| Semester start: | 23/09/2024 |
| Subject start: | 23/09/2024 |
| Cancellation 1: | 18/10/2024 |
| Cancellation 2: | 08/11/2024 |
| Last enrolment: | 17/10/2024 |
| Withdraw - Financial: | 18/10/2024 |
| Withdraw - Academic: | 03/11/2024 |
| Teaching census: | 17/10/2024 |