CLAW3201 澳大利亚税收制度 · Australian Taxation System

CLAW3201 是悉尼大学(University of Sydney,USYD)的一门课,开设在The University of Sydney Business School,属于 Accounting, Governance and Regulation 领域。这一页汇总它的课程目录信息和悉大学生留下的评价。

课程信息

中文课名:澳大利亚税收制度

课程类型:Undergraduate

学分:6

课程领域:Accounting, Governance and Regulation

所属学院:The University of Sydney Business School

层级:Undergraduate Level 3

目录年份:2026

课程简介

This unit is an introduction to Australia's taxation law. It commences with an overview of the Australian tax system, discusses contemporary tax issues and then deals with specific topics, including: the basis of liability to Australian income tax, concepts of residence and source of income, concepts of ordinary and statutory income (including capital gains tax), tax accounting, taxation of fringe benefits, and allowable deductions.

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