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CO5120 - Taxation Law

Credit points: 3
Year: 2022
Student Contribution Band: Band 4
Administered by: College of Business, Law & Governance

Only available for postgraduate students

This subject is an introduction to Australian income tax law and practice. The constitutional and administrative framework within which the federal tax system operates will be examined. Australia's income tax law will be assessed as it relates to an individual, business and company in the context of taxation of income from trusts, taxation of partnerships and the taxation of companies and corporate distributions. Administration will also be examined.

Learning Outcomes

  • explain and critique the legal basis for the exercise of the Commonwealths taxation power;
  • assess and calculate receipts which form part of taxable income for individuals and companies, net income for partnerships and trusts;
  • explain and calculate how fringe benefits; receipt of superannuation and termination payments are taxed;
  • consider and differentiate those outgoings which are deductible for income taxation purposes;
  • calculate the taxation consequences of capital gains and losses; and;
  • explain and justify the tax administration system in Australia.

Subject Assessment

  • Written > Examination (centrally administered) - (50%) - Individual
  • Written > Test/Quiz 1 - (50%) - Individual.
Prerequisites: CO5119
Inadmissible
Subject
Combinations:
CO5110

Availabilities

JCU Brisbane, Trimester 1, Internal
Census Date 10-Mar-2022
Coordinator: Assoc. Professor Jamie Fellows
Lecturer: Dr Bandula Nambukara-Gamage.
Workload expectations:

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

  • 36 hours workshops - Refer to subject study guide for detail
  • assessment and self-directed study

JCU Brisbane, Trimester 2, Internal
Census Date 23-Jun-2022
Coordinator: Assoc. Professor Jamie Fellows
Workload expectations:

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

  • 36 hours workshops - Refer to subject study guide for detail
  • assessment and self-directed study

JCU Brisbane, Trimester 3, Internal
Census Date 06-Oct-2022
Coordinator: Assoc. Professor Jamie Fellows
Workload expectations:

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

  • 36 hours workshops - Refer to subject study guide for detail
  • assessment and self-directed study

JCU Singapore, Study Period 53, Internal
Census Date 01-Dec-2022
Workload expectations:

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

  • 36 hours workshops - Refer to subject study guide for detail
  • assessment and self-directed study

Trimester 1, External
Census Date 10-Mar-2022
Coordinator: Assoc. Professor Jamie Fellows
Workload expectations:

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

  • 10 hours online tutorials
  • assessment and self-directed study
Method of Delivery: WWW - LearnJCU

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.