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Research School of Accounting · ANU College of Business and Economics
The course introduces students to the principles of tax law in Australia with a focus on income tax. The important provisions of the Income Tax Assessment Acts 1936 and 1997 about the concepts of income, capital gains, and deductions are considered in detail. Other topics include international aspects of income tax, tax treatment of different entities, tax planning and goods and services tax.
Typical assessment may include, but not restricted to, class participation, assignment(s), quizzes and examination(s).
Learning outcomes 1, 2, 3, 4, 5
Students taking this course are expected to commit at least 10 hours a week to completing the work. This will include 3 hours per week in class and at least 7 hours a week on average (including non-teaching weeks) on course reading, research, writing and assignment work.
Information about the prescribed textbook (if any) will be made available via the Class Summary.