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COMLAW 311
: Advanced Taxation2024 Semester Two (1245)
An advanced study of Income Tax and Goods and Services Tax, with emphasis on the important tax regimes applicable to business taxpayers and high-wealth individuals. Specific topics include corporate taxation, dividends and imputation, company losses and grouping, qualifying companies, trusts, partnerships, financial accruals, international taxation, the disputes procedure and penalties regime, and evasion and avoidance.
Prerequisite: COMLAW 203 and 301, or LAW 429 and LLB Part II
Restriction: LAW 409
Restriction: LAW 409