ACC311 Taxation Law and Practice - University of the Sunshine Coast, Queensland, Australia

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ACC311 Taxation Law and Practice

Business decisions often require a consideration of taxation implications, therefore an understanding of the basic principles of taxation law is important for business graduates. This course is designed to provide the student with a basic understanding of the Income Tax Assessment Act, judicial interpretations and policy, and taxation practice. Taxation Law is a key course for students who wish to pursue a career in professional accounting. Topics covered in this course include the background, sources, functions and objectives of the Australian taxation system; assessable income; allowable deductions; trading stock; capital gains tax; fringe benefits tax; GST, administration of taxation law; rebates, rates and levies; taxation entities and other relevant and current taxation issues.

Course detail

Prerequisite
BUS203 or LAW101 or LAW102
Semester of offer Subject to change
  • Sunshine Coast: Semester 1
  • Caboolture: Semester 1
  • Fraser Coast: Semester 1
  • Gympie: Semester 1
  • South Bank: Semester 1
Units
12.00
EFTSL
0.125
Student contribution band
Band 3
Tuition fee
Law, Accounting, Administration, Economics, Commerce:
Census date
Academic Calendar
Class timetable
View class timetables for this course

Course outline

ACC311 Course Outline Semester 1, 2020 (PDF 242KB)

Students enrolled in this course should check the course Blackboard site to ensure that they are accessing the most recent approved version of the course outline.