LAW353: Income Taxation Principles

Students will acquire a thorough understanding of the concepts and principles underlying our income tax laws, and an appreciation of just how fascinating and bizarre many of them are. Rather than descending to a dry review of the minutiae of endless provisions, this unit will lead students into a theoretical critique of our current approaches to income taxation. Topics: types of receipts subject to tax and the kinds of outgoings allowed as deductions; tax treatment of companies, trusts and partnerships.

Related Unit Codes:

Points	4
Enrolment Options	Murdoch: SP18-internal
Contact Time	Taught intensively over one week: refer to timetable for details.
Prerequisites	L120/LEG120/LAW120 Research and Writing, L150/LEG150/LAW150 Australian Legal System, L152/LAW152 Torts, L130/LAW130 Criminal Law and Procedure, L260/LAW260 Contract.
Exclusions	Students in Law/Commerce who enrol in this unit may not enrol in C313/BUS313 Taxation for credit.
School	School of Law
Unit Coordinator	Associate Professor Lisa Young Position: Associate Professor E-mail: L.Young@murdoch.edu.au Location: Murdoch Campus Economics, Commerce and Law Room 2.021 Phone: Prefix: +618 9360 6061
Unit Contacts	Contact Phone Prefix: +618 Location Explanation of Location Codes Teaching Period(s) Associate Professor Lisa Young Associate Professor (L.Young@murdoch.edu.au) 9360 6061 Murdoch Campus Economics, Commerce and Law Room 2.021 MURDOCH SP18: Internal (30/08/2010 - 01/10/2010)

Check the Teaching Timetable Search for a Booklist for LAW353 View Reserve and ECMS resources for LAW353 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)