AYQ438 Taxation Law and Practice

[object Object] {"attributes":{},"study-types":[],"availabilities":[{"study-mode":"All","attendance-mode":"Online","location":"Online","campus":"QUT Online","study-period":"Session 3","date-end":"2022-09-22T14:00Z","date-start":"2022-07-17T14:00Z","year":2022}],"broad-study-area":{"name":"Business","foe":90911},"code":"AYQ438","credit-points":12,"fees":[{"dom":"$3,156","int":"$4,536","year":2022}],"faculty":{"code":450100,"title-short":"Faculty of Bus & Law","title-full":"Faculty of Business and Law"},"school-discipline":{"code":450500,"title-short":"Accountancy","title-full":"School of Accountancy"},"unit-requisites":{"equiv":"AYN438","pre":"AYN456"},"sams-version":1,"summer":[],"synopsis":"This unit builds on students’ previous knowledge of business and corporations law to introduce the statutory framework of the Australian taxation system. Elements in the determination of taxable income and the levying 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.","title-full":"AYQ438 Taxation Law and Practice","title-short":"Taxation Law and Practice","url":{"current":"https://qutvirtual4.qut.edu.au/group/student/enrolment/units/unit?unitCode=AYQ438&year=2022","prospective":"https://www.qut.edu.au/study/unit?unitCode=AYQ438","timetable":"https://qutvirtual3.qut.edu.au/qvpublic/ttab_unit_search_p.process_teach_period_search?p_unit_cd=AYQ438"},"year":2022,"years":[2022]}