This unit provides an overview of the law and principles of income taxation in Australia. The operation of the Income Tax Assessment Acts 1936 and 1997 is considered in terms of their political and economic objectives. Emphasis is on the structure and framework of the Acts. Topics specifically covered include basic tax theory, income (ordinary and statutory), capital gains, fringe benefits, general deductions, depreciation, repairs, tax accounting and trading stock. -- Course Website
Instructor: George Syrota
Prerequisites: LAWS1130 Legal Process
