The unit covers the concepts of income taxation and the taxation of capital gains in their underlying historical, social and constitutional contexts. It includes discussion and learning of the policy and constitutional matrices of taxation, the legal definition of income, taxation of income from personal services and business, taxation of fringe benefits, indirect taxation of goods and services, taxation of capital gains, taxation of companies and allowable deductions from gross income in personal and business contexts. -- Course Website
Instructor: Mr Toan Le (First semester)
Prerequisites: Students must have passed one unit from the following: BTX9020, BTX9500 or MBA9002 before undertaking this unit. Students enrolled in Master of Business Law have no prerequisite.
