The unit provides an introduction to the role of taxation as an instrument of government policy. Topics include: an introduction to the concepts of income and capital receipts; income from business, property and personal services; deductions and exemptions; taxation of capital gains; tax accounting, trading stock and fringe benefits tax. It also includes an introduction to the Goods and Services Tax.Assessment -- Course Website
Instructor: L Xynas
Prerequisites: MLL111, MLL221 and must have successfully completed 8 Law units
