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BX3112 - Taxation Law

Credit points: 03
Year: 2019
Student Contribution Band: Band 3
Administered by: College of Business, Law & Governance

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 outgoings which are deductable for income taxation purposes;
  • identify those receipts which form part of taxable income or which are taxable as fringe benefits.
Prerequisites: (LA1101 AND LA1102) OR BU1112 OR BU1812 OR BU2111 OR CO1501
Inadmissible
Subject
Combinations:
CO3513 LA4023 BU3112

Availabilities

Townsville, Internal, Study Period 1
Census Date 28-Mar-2019
Contact hours:
  • 26 hours lectures
  • 12 hours tutorials
    Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

    External, Study Period 1
    Census Date 28-Mar-2019
    Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

    Cairns, Internal, Study Period 1
    Census Date 28-Mar-2019
    Contact hours:
    • 26 hours lectures
    • 12 hours tutorials
      Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

      JCU Singapore, Internal, Study Period 51
      Census Date 11-Apr-2019
      Contact hours:
      • 38 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities
        Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

        JCU Singapore, Internal, Study Period 53
        Census Date 05-Dec-2019
        Contact hours:
        • 38 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities
          Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

          JCU Brisbane, Internal, Study Period 21
          Census Date 11-Apr-2019
          Contact hours:
          • 26 hours lectures
          • 12 hours tutorials
            Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

            JCU Brisbane, Internal, Study Period 23
            Census Date 05-Dec-2019
            Contact hours:
            • 26 hours lectures
            • 12 hours tutorials
              Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

              JCU Brisbane, Internal, Study Period 22
              Census Date 08-Aug-2019
              Contact hours:
              • 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.