BUS313: Taxation

An introductory unit in income tax. It covers key principles in income tax law as they apply to all taxpaying entities. Emphasis will be placed on the distinction between capital and income and the development of concepts of income and deductions in determining a tax quantum. Students are encouraged to develop skills in statutory interpretation and case law analysis that will provide them with a base for lifelong learning in a dynamic tax environment.

Points	4
Enrolment Options	Murdoch: S1-internal
Contact Time	Lectures: 2 hours per week; tutorials: 1 hour per week.
Prerequisites	C160/BUS160 Introduction to Accounting or C168 Principles of Accounting or C217/BUS217 Technology and Accounting Processes.
Exclusions	Students in Law/Commerce who enrol in this unit may not enrol in L353/LAW353 Income Taxation Principles for credit.
School	School of Business
Unit Coordinator	Mr Rex Marshall Position: Lecturer - Taxation E-mail: R.Marshall@murdoch.edu.au Location: Murdoch Campus Economics, Commerce and Law Room 3.025 Phone: Prefix: +618 9360 6043
Unit Contacts	Contact Phone Prefix: +618 Location Explanation of Location Codes Teaching Period(s) Mr Rex Marshall Lecturer - Taxation (R.Marshall@murdoch.edu.au) 9360 6043 Murdoch Campus Economics, Commerce and Law Room 3.025 MURDOCH S1: Internal (15/02/2010 - 11/06/2010)

Check the Teaching Timetable Search for a Booklist for BUS313 View Reserve and ECMS resources for BUS313 View further details in the Handbook

Key to Offshore Campus Location abbreviations: APMISIN Asia Pacific Management Institute (Singapore) CEJTOKYO Chiropractic Education Japan (Tokyo) JKURASHIKI NET Corporation (Kurashiki, Japan) KDUPG KDU College (Penang, Malaysia) KDUPJ KDU College (Petaling Jaya, Malaysia) SGP-REPOLY Republic Polytechnic (Singapore) SMANUFED Singapore Manufacturing Federation ZHENGZHOU Zhengzhou University (China)