AUSTRALIAN CATHOLIC UNIVERSITY 
LEGL300: Taxation Law
Comprehensive Revision Guide and Course Notes 2023
 
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Australian Catholic University - LEGL300: Taxation Law

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ACADEMIC YEAR 2022 - 2023

University	Australian Catholic University
Study Level	Undergraduate
Unit Code	LEGL300
Unit Name	Taxation Law
Notes Title	Comprehensive Revision Guide and Course Notes
Page Length	141

This LEGL300: Taxation Law, Australian Catholic University - Comprehensive Revision Guide and Course Notes 2023 is invaluable to teach yourself the unit from the first day of class until your last review before the final exam. It helps you learn new material by working through chapters that explain each topic in simple language. You do not need to be an expert in the course, you just need a basic understanding and be able to quickly recall the information that you learn. You can use these notes as a reference, to understand the topics better and improve your grades in the final examination.

This unit examines taxation imposed by statute: the Income Tax Assessment Act 1997 (Cth) and the Income Tax Assessment Act 1936 (Cth), the Goods and Services Tax (GST) and the Fringe Benefits Tax (FBT). The unit provides an introduction to the major legal principles by which income tax is levied on individuals, partnerships, companies and trusts.

The topics to be covered include:

Introduction and Overview of the Australian Tax System
Concepts of Income, source, derivation and residence, tax treatment
Concepts of accounting treatment, implications of GST, business v hobby, small business concessions
Trading Stock, principles of Fringe Benefits Tax, non-cash business benefits
Key principles of Capital Gains Tax
Introduction to general allowable deductions
Specific deductions, decline in value for depreciating assets, repairs superannuation, limitations on deductions
Introduction and overview of GST, BAS and the superannuation system
Introduction to entities, individuals, offsets relevant to individuals and the Medicare levy
Taxation of Companies, Taxation of dividends and the Imputation system
Taxation of Trusts and Taxation of Partnerships

UNIT CODE	UNIT NAME
ACCT100	Introduction to Accounting
ACCT204	Management Accounting
ACCT207	Financial Accounting
ACCT209	Corporate Accounting
BAFN200	Principles of Finance
BAFN204	Portfolio Management: Investing Wisely
BAFN205	Financial Instruments and Markets
BAFN306	Entrepreneurial Finance
BAFN307	Financial Risk Management
BUSN113	Managing People and Organisations
ECON102	Microeconomics 1
ECON103	Macroeconomics 1
ECON200	Economics Policy: Frameworks and Markets
ECON202	Microeconomics 2
ECON304	Applied Econometrics
LEGL101	Business Law: Legal Frameworks for Businesses
LEGL300	Taxation Law
STAT207	Business Data Analysis

Australian Catholic University - LEGL300: Taxation Law

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