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1

LAWCOMM 416

: Tax Law
2025 Semester One (1253)
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.
Subject: Law Commercial
Prerequisite: LAW 211, 241
Restriction: LAW 429, LAWCOMM 403
2

LAWCOMM 416

: Tax Law
2024 Semester One (1243)
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.
Subject: Law Commercial
Prerequisite: LAW 211, 241
Restriction: LAW 429, LAWCOMM 403