Coordinator:  Associate Professor Ann O'Connell    Telephone:  83446202    Office:   Room 0742    Email:   Click here to email Ann O'Connell

 

Prerequisites and/or Corequisites

Prerequisites: Legal Method and Reasoning, Legal Theory, Principles of Public Law, Taxation, Torts or equivalent subjects

Students will also find it useful to have completed or to be doing concurrently Corporate Law and Equity and Trusts.

Generic Skills

Description

Business Taxation will build on the core principles of Taxation in a business context.  Topics covered will include the principles and policy relating to:

• Business tax receipts and deductions;
• Taxation of business assets including trading stock, depreciable assets, revenue and capital assets of a business;
• Taxation of entities used for business and commercial activities, including partnerships, companies and trusts;
• Business tax planning, ethics and anti-avoidance;
• Other taxes affecting businesses.

Points: 12.5

Mode of delivery: Seminars

Contact hours: Two hours per week

Estimated Total Time Commitment: 120 Hours