No offerings have been identified for this subject in 2016
LAW518 Taxation 2 (8)
Abstract
This subject builds on the students' understanding of the general principles of tax law covered in LAW505 and includes a study of the taxation of partnership income, trust income and corporate tax entities and their members. Superannuation, tax avoidance, tax planning techniques and international taxation issues are also covered. |
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+ Subject Availability Modes and Location
Continuing students should consult the SAL for current offering details prior to contacting their course coordinator: LAW518
Where differences exist between the handbook and the SAL, the SAL should be taken as containing the correct subject offering details.
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Subject informationDuration | Grading System | School: |
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One session | HD/FL | School of Accounting and Finance |
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Enrolment restrictions
Postgraduate students only. Not available to students who have completed LAW514. |
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Prerequisite(s) | Incompatible subject(s) |
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LAW505 and (LAW504 or LAW511) | LAW514 |
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Learning OutcomesUpon successful completion of this subject, students should:
- be able to identify and explain the rules of law relating to advanced taxation law topics covered in the subject;
- be able to demonstrate a capacity to engage in legal research;
- be able to use legal research skills to apply the law to legal problems relating to taxation so as to reach a solution; and
- be able to analyse legal rules so as to differentiate between possible outcomes to the legal issues arising from novel fact situations.
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SyllabusThe subject will cover the following topics:
- interposed entities - partnerships and partners, trusts and beneficiaries, companies and shareholders, selecting a tax-effective entity;
- the law and ethics of tax minimisation, tax planning and tax avoidance;
- taxation administration provisions; and
- international taxation.
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The information contained in the 2016 CSU Handbook was accurate at the date of publication: 06 September 2016. The University reserves the right to vary the information at any time without notice.