By the end of this course you should be able to: Close book

1. Understand the general operation of the Australian

revenue system, and be aware of the
1. Understand the general operation of the Australian

revenue system, and be aware of the various taxation

law sources and how to find and use them.

2. Understand and apply the important concepts that

underpin 支撑 the income tax system such as residency

for Australian tax purposes; ordinary income versus

capital income; and tax deductions.

3. Understand the general operation of the capital gains

tax (CGT) legislation 资本利得税 and correctly apply the

law to calculate a taxpayer's net capital gain.

4. Understand the general operation of the goods and

services tax (GST) legislation 商 品 服 务 税 , and its

interaction with other tax systems.

5. Appreciate how different entities such as individuals,

partnerships, trusts, and companies attract different tax

treatment under the law, and be able to correctly

calculate the tax liability 纳 税 义 务 for the relevant

taxpayers.

6. Understand the general operation of the fringe benefits

 tax (FBT) legislation 附 加 福 利 税 ; and to be able to

correctly calculate the tax liability.

7. Appreciate taxation 重 视 税 法 as a social force, with

policy implications affecting the interests of individuals,

communities, businesses, and government.

8. Refine 完善 your electronic research skills in order to find

relevant taxation law information to resolve tax law

problems.

9. Use your legal problem solving skills to apply tax law to

factual situations 实 际 情 况 and to reach a conclusion,

including 包 含 as to whether further information is

required.