Unit Code: LAW601

Unit Name: Taxation Law

Description: The focus of this course is to introduce students to the basic concepts of calculating tax and how it is applied to individual Fiji residents and propriety companies for both Fiji residents and Non-Fiji residents. This course examines the responsibilities of these stakeholders in regards to income tax and value added tax. The course emphasis is on the actual preparation of the above tax using software sanctioned by FRCS. The course is concerned almost exclusively with income tax and each of the major issues that pertain to business tax. The 2015 Fiji Income Tax Act will be examined.

Learning Target Outcomes:

Prerequisite: The student must have LAW501 successfully or consent from HOD

Prerequisite Sentence: N/A

Credit Point: 15

Offered In: Semester 2