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LSSU592 Principles of Taxation Law

Taxation Law is a course that provides students with an understanding of the fundamental principles of income tax law, including capital gains. Students will be introduced to the workings and implications of the Income Tax Assessment Act 1997 and cognate legislation such as the Taxation Administration Act 1053 and the Fringe Benefits Tax Assessment Act 1986. The course will help students will understand the complexities of how taxation law operates – including the working of the goods and services tax under the A New Tax System (Goods and Services Tax) Act 1999.