JCU Australia logo

Subject Search

BX3112 - Taxation Law

Credit points: 3
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

Cairns, Study Period 1, Internal
Census Date 28-Mar-2019
Coordinator: <Person not found>, <Person not found>
Lecturers: <Person not found>, Professor Stephen Graw.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 26 hours lectures
  • 12 hours tutorials
  • assessment and self-directed study
Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

JCU Brisbane, Study Period 21, Internal
Census Date 11-Apr-2019
Coord/Lect: <Person not found>.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 26 hours lectures
  • 12 hours tutorials
  • assessment and self-directed study
Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

JCU Brisbane, Study Period 22, Internal
Census Date 08-Aug-2019
Coordinator: <Person not found>
Lecturers: Dr Kelvin Kuan, <Person not found>.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 26 hours lectures
  • 12 hours tutorials
  • assessment and self-directed study
Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

JCU Brisbane, Study Period 23, Internal
Census Date 05-Dec-2019
Coord/Lect: <Person not found>.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 26 hours lectures
  • 12 hours tutorials
  • assessment and self-directed study
Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

JCU Singapore, Study Period 51, Internal
Census Date 11-Apr-2019
Coord/Lect: <Person not found>.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 38 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities
  • assessment and self-directed study
Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

JCU Singapore, Study Period 53, Internal
Census Date 05-Dec-2019
Coordinator: <Person not found>
Lecturer: Mr Lance Dubos.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 38 hours - Combined Lectures; Tutorials/Workshops; Lecturer directed activities
  • assessment and self-directed study
Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

Townsville, Study Period 1, Internal
Census Date 28-Mar-2019
Coordinator: <Person not found>, <Person not found>
Lecturers: Professor Stephen Graw, <Person not found>.
Workload expectations:

The student workload for this 3 credit point subject is approximately 130 hours.

  • 26 hours lectures
  • 12 hours tutorials
  • assessment and self-directed study
Assessment: end of semester exam (60%); 2 tests worth 20% each (40%).

Study Period 1, External
Census Date 28-Mar-2019
Coordinator: <Person not found>, <Person not found>
Lecturers: Professor Stephen Graw, Assoc. Professor Kerry Russo, <Person not found>, Miss Lauren Linnenlucke.
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.