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BX3112 - Taxation Law

Credit points: 3
Year: 2020
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.

Subject Assessment

  • Invigilated > End of semester exam - (60%)
  • 2 tests worth 20% each - (40%).
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 26-Mar-2020
Coordinator: Professor Stephen Graw, Mrs Van Le
Lecturers: Mr Alan Griffiths, <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

JCU Brisbane, Study Period 21, Internal
Census Date 09-Apr-2020
Coordinator: Mrs Van Le
Lecturers: Mr Mel Holzworth, <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

JCU Brisbane, Study Period 22, Internal
Census Date 06-Aug-2020
Coordinator: Mrs Van Le
Lecturer: <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

JCU Brisbane, Study Period 23, Internal
Census Date 03-Dec-2020
Coordinator: Mrs Van Le
Lecturers: Mr Mel Holzworth, <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

JCU Singapore, Study Period 52, Internal
Census Date 06-Aug-2020
Coordinator: Dr Benedict Atkinson
Lecturers: Dr Benedict Atkinson, <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

Townsville, Study Period 1, Internal
Census Date 26-Mar-2020
Coordinator: Professor Stephen Graw, Mrs Van Le
Lecturers: Mrs Van Le, <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

Study Period 1, External
Census Date 26-Mar-2020
Coordinator: <Person not found>, Mrs Van Le
Lecturers: Professor Stephen Graw, Assoc. Professor Kerry Russo, Mrs Van Le, Miss Lauren Linnenlucke, <Person not found>.

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.