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This unit introduces the basic elements of Australia's income tax (including fringe benefits tax and capital gains tax) and Goods and Services Tax, with an emphasis on their impact on businesses, whether conducted directly or via a partnership, trust or company. The unit covers the following topics: the main structural features of the tax system; assessability of business revenue; treatment of business expenses; timing rules for revenue and expense recognition; trading forms (companies, partnerships, trusts), capital raising and costs of servicing invested capital; cross-border issues; and anti-avoidance rules. The unit is approved by the Tax Practitioners Board in the subject area Australian Taxation Law - Introductory. Further information about this unit is available in the Sydney Law School timetable https://canvas.sydney.edu.au/courses/4533/pages/postgraduate-lecture-timetable, unit of study outline https://www.sydney.edu.au/units and academic staff profile https://www.sydney.edu.au/law/about/our-people/academic-staff.html
Code | LAWS6825 |
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Academic unit | Law |
Credit points | 6 |
Prerequisites:
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None |
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Corequisites:
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None |
Prohibitions:
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None |
Assumed knowledge:
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It is assumed that students undertaking specified tax units have an understanding of Australian income taxation law commensurate with that, which would be obtained from completing undergraduate study in Australian taxation law or five years working with Australian taxation law in a law or accounting practice, in an industry role, or in the Australian Taxation Office. Students who do not have such knowledge or work experience should undertake LAWS6825 Introduction to Australian Business Taxation before enrolling in other units. |
At the completion of this unit, you should be able to:
This section lists the session, attendance modes and locations the unit is available in. There is a unit outline for each of the unit availabilities, which gives you information about the unit including assessment details and a schedule of weekly activities.
The outline is published 2 weeks before the first day of teaching. You can look at previous outlines for a guide to the details of a unit.
Session | MoA ? | Location | Outline ? |
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Semester 1a 2024
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Block mode | Camperdown/Darlington, Sydney |
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Semester 2a 2024
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Block mode | Camperdown/Darlington, Sydney |
Outline unavailable
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Session | MoA ? | Location | Outline ? |
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Intensive March 2020
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Block mode | Camperdown/Darlington, Sydney |
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Intensive September 2020
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Block mode | Camperdown/Darlington, Sydney |
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Semester 1a 2021
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Block mode | Remote |
View
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Session 2 Early Census 2021
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Block mode | Remote |
View
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Semester 1a 2022
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Block mode | Camperdown/Darlington, Sydney |
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Semester 1a 2022
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Block mode | Remote |
View
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Semester 2a 2022
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Block mode | Camperdown/Darlington, Sydney |
View
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Semester 2a 2022
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Block mode | Remote |
View
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Semester 1a 2023
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Block mode | Camperdown/Darlington, Sydney |
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Semester 2a 2023
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Block mode | Camperdown/Darlington, Sydney |
View
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This refers to the Mode of attendance (MoA) for the unit as it appears when you’re selecting your units in Sydney Student. Find more information about modes of attendance on our website.