Introduction to Australian Taxation Law (TAXA2000) - at Curtin University

Studying this unit will introduce you to the Australian Taxation System and get you to critically consider the various aspects of the taxation legislation with a focus on Income Tax, Fringe Benefit Tax, Goods and Services Tax and Capital Gains Tax as well as a detailed investigation into the taxing of various tax entities used in Australia. You will be exposed to considering the global aspect of taxation and how foreign companies and individuals are treated for tax purposes in Australia. Being a tax professional is a privileged position but it comes with both social and ethical responsibilities and in this unit we will identify these as well as taking a detailed looked at the various bodies associated with the administration and review of the Australian Taxation System such as the Australia Taxation Office, Inspector General of Taxation and the Tax Practitioners Board. Whilst this unit is an introductory unit of taxation the detailed material and passion and enthusiasm of the teaching staff will ensure that you leave the unit will an appreciation for the complexity of the Australian Taxation System and more importantly the vast array of career opportunities that exist in this profession.