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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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