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Taxation Law - LAWS825 - 2018 Course Handbook - Macquarie University

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Taxation Law - LAWS825

This unit initially examines the way in which laws relating to taxation impact social and economic issues in Australia. Taxation of various kinds is the primary means by which wealth can be distributed: inequities and distortions can promote investment in specific economic activities, encourage or discourage savings and lead to exploitation and avoidance by the wealthy through the use of loopholes and complex business structures. Ultimately, this affects the government's ability to provide essential social services such as health, education and housing. The second part of the unit entails a sophisticated examination of the fundamental elements of the Australian taxation system including residency, income, deductions, capital gains tax and the taxation of trusts.

Credit Points: 4
When Offered:

S1 Day - Session 1, North Ryde, Day

S1 External - Session 1, External ((with on-campus sessions))

Staff Contact(s): Associate Professor Malcolm Voyce
Prerequisites:

16cp LAW or LAWS units at 600 level or above Prerequisite Information

Corequisites:

NCCW(s):
Unit Designation(s):

Arts

Assessed As: Graded
Offered By:

Macquarie Law School

Faculty of Arts

Course structures, including unit offerings, are subject to change.
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