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The University of Adelaide

Master of Accounting

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COMMLAW 7013 Income Taxation

Income Taxation is a course that introduces students to the fundamental concepts of income tax law. The course will include topics such as Introduction to Taxation, International Tax, Assessable Income, including taxation of capital gains and losses, Non-Assessable Income, Deductions, Tax Accounting, Tax Treatment of Tax Entities, Anti-avoidance and Tax Administration. Students will also be introduced to Fringe Benefits Tax, Goods and Services Tax and the tax law research process.

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