ACCT 6005 Taxation Law and Practice

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This ACCT 6005 Taxation Law and Practice course seek to supply understanding and information of the principles and apply of revenue enhancement law. The course considers complications that arise under taxpayers standing - that is, whether or not the payer is taxed as a personal, a partner, a corporation or investor, a beneficiary or trustee of the estate. The course deals with the Taxation Commissioner's social control armoury, the anti-avoidance provisions, penalties and prosecutions and also the taxpayer's rights of attractiveness. It additionally examines the taxation of capital gains and in short, shows however worker advantages and also the merchandise and services tax move with the revenue enhancement acts.

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