AYB219 Taxation Law

Unit synopsis

This unit introduces students to the statutory framework of the Australian taxation system. Elements in the determination of taxable income and the levy of income tax are examined including general and specific categories of assessable income and allowable deductions, capital gains tax and administration aspects of the tax system. The taxation of fringe benefits is also examined. The unit also provides a brief overview of the taxation of partnerships, trusts and companies and an overview of the goods and services tax. Emphasis is placed on developing students' skills in problem solving through research and analysis of taxation issues.

Faculty
QUT Business School
School/Discipline
Accountancy
Study area
Law and justice
Credit points
12

Dates and locations

Teaching period Dates Locations
Semester 1, 2019 25 February 2019 - 21 June 2019
  • Gardens Point
Semester 2, 2019 22 July 2019 - 15 November 2019
  • Gardens Point

Fees

Commonwealth supported place (CSP) student contribution amount
2019: $1,369
Domestic fee-paying student fee
2019: $2,640
International student fee (excluding study abroad students)
2019: $3,624
Study abroad program
Find out more about costs for study abroad students.

Guide to fees

Commonwealth supported place (CSP) student contribution amount
For Australian citizens, permanent visa holders and permanent humanitarian visa holders, and New Zealand citizens who study this unit:
  • as part of a QUT course and are eligible for a Commonwealth supported place (CSP)
  • as a cross-institutional student who has a Commonwealth supported place at their home university.
Domestic fee-paying student fee
For Australian citizens, permanent visa holders and permanent humanitarian visa holders, and New Zealand citizens, who study this unit:
  • as part of a QUT course and are not eligible for a Commonwealth supported place (CSP)
  • as part of a QUT course during Summer Semester
  • as a cross-institutional student who does not have a Commonwealth supported place at their home university
  • as a single-unit study student.
International student fee
For international students who study this unit:
  • as part of a QUT course
  • as a cross-institutional student.

Previous study requirements

Prerequisites
BSB111
Anti-requisites
LWB364
Equivalents
AYX219

Guide to previous study requirements

Prerequisites
To enrol in this unit, you must have completed these prerequisite units (or have credit, advanced standing or exemption for them), or be able to demonstrate that you have equivalent background knowledge.
Anti-requisites
You can’t enrol in this unit if you have completed any of these anti-requisite units.
Co-requisites
To enrol in this unit, you must have already completed these co-requisite units, or you must enrol in them at the same time.
Equivalents
You can’t enrol in this unit if you have completed any of these equivalent units.
Assumed knowledge
We assume that you have a minimum level of knowledge in certain areas before you start this unit.

Unit outlines