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 Block - Session 1, Block, classes are held in an intensive mode over a sequence of days S1 External - Session 1, External (with on campus sessions) |
| Staff Contact(s): | Professor Malcolm Voyce |
| Prerequisites: |
16cp LAW or LAWS units at 600 level or above |
| Corequisites: | |
| NCCW(s): | |
| Unit Designation(s): | |
| Assessed As: | Graded |
| Offered By: | Macquarie Law School Faculty of Arts |
Course structures, including unit offerings, are subject to change.
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