COMMLAW 3501 - Business Tax & GST
Career: | Undergraduate |
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Units: | 3 |
Term: | 4210 |
Campus: | North Terrace |
Contact: | Up to 3 hours per week |
Available for Study Abroad and Exchange: | Yes |
Available for Non-Award Study: | Check with School |
Assumed Knowledge: | COMMLAW 3500 |
Assessment: | Exam/assignments/tests/tutorial work as prescribed at first lecture |
Syllabus: |
The objective of the course is to help students understand the tax law and the application of key types of business taxes including the goods and services tax. Topics covered are: Introduction to Business Taxes, including a review of business tax reforms; Taxation of Business Income; Capital Gains Tax Special Topics, including roll-over relief and the application of the Small Business CGT concessions; Business Tax Entity Issues, including taxation of entity distributions, treatment of losses and entity consolidations; International Tax Issues, including transfer pricing; Goods and Services Tax; Tax Avoidance, Penalties & Offences; Remuneration Taxes, including fringe benefits tax and superannuation; Tax Planning, including on buying and selling a business; Tax Agent Responsibilities; State Business Taxes, including land tax, payroll tax and stamp duties. |
Course Fees
Study Abroad student tuition fees are available here
Only some Postgraduate Coursework programs are available as Commonwealth Supported. Please check your program for specific fee information.
The fees displayed below for international students are for students commencing a program in 2024 only. International students who commenced a program in 2023 or prior can find their fee here.
EFTSL | |||
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0.125 |
Course Outline
A Course Outline which includes Learning Outcomes, Learning Resources, Learning & Teaching for this course may be accessed here
Critical Dates
Term | Last Day to Add Online | Census Date | Last Day to WNF | Last Day to WF |
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4210 | Tue 15/03/2022 | Thu 24/03/2022 | Fri 06/05/2022 | Fri 10/06/2022 |
Class Details
Enrolment Class: Tutorial | |||||||
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Class Nbr | Section | Size | Available | Dates | Days | Time | Location |
14381 | TU03 | 30 | 25 | 10 Mar - 7 Apr | Thursday | 4pm - 5pm | MyUni, OL, Online Class |
28 Apr - 2 Jun | Thursday | 4pm - 5pm | MyUni, OL, Online Class | Note: Priority will be given to remote students. | |||
14382 | TU01 | 30 | 7 | 9 Mar - 6 Apr | Wednesday | 4pm - 5pm | Napier, 209, Lecture Theatre |
27 Apr - 1 Jun | Wednesday | 4pm - 5pm | Napier, 209, Lecture Theatre | ||||
Related Class: Lecture | |||||||
Class Nbr | Section | Size | Available | Dates | Days | Time | Location |
15265 | LE01 | 30 | 14 | 2 Mar - 6 Apr | Wednesday | 2pm - 4pm | Napier, 209, Lecture Theatre |
27 Apr - 1 Jun | Wednesday | 2pm - 4pm | Napier, 209, Lecture Theatre | ||||
19347 | LEC0 | 30 | 18 | This class does not have any timetabled face-to-face sessions. Please check MyUni or contact your Course Coordinator for details. |