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LAWCOMM 403
: Tax Law2021 Semester One (1213)
A general introduction to tax law including: aspects of tax policy; the structure of the tax system; residence; source; the meaning of income; the deductibility of expenditure; the distinction between capital and revenue; depreciation; avoidance; disputes and rulings; GST.
Prerequisite: LAW 211, 241
Restriction: LAW 429
Restriction: LAW 429