Introduction to Taxation Law (LAWS5144)
Information valid for Semester 1, 2025
Course level
Undergraduate
Faculty
School
Law School
Units
2
Duration
One Semester
Attendance mode
In Person
Class hours
Seminar 3 Hours/ Week
Incompatible
LAWS3101 or 7012 or 7144
Prerequisite
LAWS2706 + 2707 + 2709 + 3702 or 4112
Restricted
LLB(Hons)(#64), LLB(Hons)(#48), LLB (Graduate Entry), LLB(Hons) duals and LLB dual programs.
Course enquiries
Associate Professor David Morrison ()
Current course offerings
Course offerings | Location | Mode | Course Profile |
Semester 1, 2025 (24/02/2025 - 21/06/2025) | St Lucia | In Person | Profile unavailable |
Please Note: Course profiles marked as not available may still be in development.
Course description
Introduction to basic concepts of income tax legislation such as income, residence & source; timing of recognition of receipt of income; capital gains; allowable deductions & treatment of trading stock.