Overview
M Accounting | Core | |
M Professional Accounting | Core |
The subject provides a broad understanding of the Australian taxation system from a legal perspective. It covers the fundamental elements of the Australian direct and indirect taxation regimes, the principles of the taxation of income and deductions rules, timing issues in taxation, the capital gains tax rules, fringe benefits tax and the taxation of superannuation, the goods and services tax and important state taxes such as stamp duty, as well as an introduction to tax administration.