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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. The course is concerned almost exclusively with income tax and each of the major issues that must be dealt with by any system of income tax is considered.?The Fiji Income Tax Act is examined in detail as an example of a particular income tax.

Learning Target Outcomes:

Prerequisite: LAW501

Prerequisite Sentence: N/A

Credit Point: 15

Offered In: Semester 2