Course overview
This course provides an introduction to and overview of the fundamental concepts of income tax law. Topics include Introduction to Taxation, International Tax, Assessable Income, including taxation of capital gains and losses; Non-Assessable Income; Deductions; Tax Accounting; Tax Treatment of Tax Entities; Anti-avoidance; and Tax Administration. The course also provides an introduction to Fringe Benefits Tax and Goods and Services Tax.
Course learning outcomes
- Identify and apply fundamental concepts of Australian income tax law
- Investigate and analyse current income tax information and issues
- Apply critical thinking and problem solving skills to resolve income tax issues
- Communicate income tax information and solutions to income tax issues