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LAWS20023  Taxation Law


The Constitution and taxation power; the concept, source and derivation of income from personal exertion, property and business; trading stock, exempt income, allowable deductions; concessional tax offsets; and the determination of taxable income for individuals; uniform capital allowances; and miscellaneous business deductions. If you have recently completed studies in Taxation Law in an Australian undergraduate program, you are advised to seek substitution for this course if it is compulsory for your current program. Alternatively, if your program allows, you may seek exemption.


Central Queensland University Handbook
This handbook was correct as at: 07-May-2002
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