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BU3112 - Taxation Law

Credit points: 3
Year: 2014
Student Contribution Band: Band 3
Administered by: School of Law Office (pre 2015)

The constitutional division of taxing powers and the constraints on the Commonwealths power to tax; the operation and administration of Australia's Income Tax system.

Learning Outcomes

  • calculate the taxation liability of those who derive assessable income as individuals; through partnerships and trusts; and either as or through companies;
  • describe the collection mechanisms used by the Australian Taxation Office;
  • describe the legal basis for the exercise of the Commonwealths taxation power;
  • explain the major anti-avoidance provisions of the Income Tax Assessment Act;
  • calculate the taxation consequences of: capital gains and losses; receipt of superannuation and employment and other termination payments; and primary production income;
  • identify those receipts which form part of taxable income or which are taxable as fringe benefits;
  • identify those outgoings which are deductable for income taxation purposes.
Prerequisites: (LA1101 AND LA1102) OR BU1112 OR BU2111 OR CO1501
Inadmissible
Subject
Combinations:
BX3112 CO3513 LA4023

Availabilities

JCU Singapore, Internal, Study Period 53
Census Date 13-Nov-2014
Coordinator: Mrs Van Le
Lecturer: <Person not found>.
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

JCU Singapore, Internal, Study Period 52
Census Date 17-Jul-2014
Lecturer: <Person not found>.
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.