ACCG882: Advanced Taxation
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Lecturer in charge |
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Availability |
E1 - Evening; Offered in the first half-year |
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Unit Outline |
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Websites |
Coursework unit website - Online learning @ MQ (Login required) |
Also refer to the MCom + MIB Student Guide
Description
This unit looks at the key areas of taxation including income tax, indirect taxes and fringe benefits tax with an emphasis on its practical application. The unit is broken up into seminars which will be in the form of the discussion of assigned questions on specified topics which, in the main, will apply the law to various fact situations.
Whilst the unit aims to further develop an understanding of taxation law and the ability to undertake critical analysis, building on basic knowledge obtained at undergraduate level, it also has as a key objective the ability to apply the law to a fact situation and come up with a logical piece of advice. The unit will also cover GST, focusing on its practical application.
Topics
- Introduction to the unit
- Capital/Income distinction
- Income from isolated transactions
- Income from personal exertion
- Fringe benefits tax
- Taxation of Capital gains
- GST
- Deductions and timing issues
- Trusts
- Partnerships
- Companies
- International aspects of taxation
- Tax administration, enforcement and anti-avoidance.
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