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CO5120 - Taxation Law

Credit points: 3
Year: 2019
Student Contribution Band: Band 3
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.
Prerequisites: CO5119
Inadmissible
Subject
Combinations:
CO5110

Availabilities

Townsville, Internal, Study Period 1
Census Date 28-Mar-2019
Coordinator: Professor Stephen Graw, Mrs Van Le
Lecturers: Professor Stephen Graw, Mr Christopher Everson, Dr Wesley Kendall.
Workload expectations:

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

  • 36 hours workshops/Seminars - Refer to subject study guide for detail
  • assessment and self-directed study
Assessment: other exams (50%); class tests. as per the subject study guide (50%).

External, Study Period 1
Census Date 28-Mar-2019
Coord/Lect: Mrs Van Le.
Workload expectations:

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

  • 36 hours workshops/Seminars - Refer to subject study guide for detail
  • assessment and self-directed study
Assessment: other exams (50%); class tests. as per the subject study guide (50%).

JCU Singapore, Internal, Study Period 53
Census Date 05-Dec-2019
Workload expectations:

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

  • 36 hours workshops/Seminars - Refer to subject study guide for detail
  • assessment and self-directed study
Assessment: end of semester exam (50%); other exams (50%).

JCU Brisbane, Internal, Study Period 21
Census Date 11-Apr-2019
Coordinator: Mrs Van Le
Lecturer: Mr Mel Holzworth.
Workload expectations:

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

  • 36 hours workshops/Seminars - Refer to subject study guide for detail
  • assessment and self-directed study
Assessment: end of semester exam (50%); other exams (50%).

JCU Brisbane, Internal, Study Period 22
Census Date 08-Aug-2019
Coordinator: Mrs Van Le
Lecturers: Mr Peter Murray, Dr Kelvin Kuan.
Workload expectations:

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

  • 36 hours workshops/Seminars - Refer to subject study guide for detail
  • assessment and self-directed study
Assessment: end of semester exam (50%); other exams (50%).

JCU Brisbane, Internal, Study Period 23
Census Date 05-Dec-2019
Coordinator: Assoc. Professor Justin Dabner
Lecturer: Mr Mel Holzworth.
Workload expectations:

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

  • 36 hours workshops/Seminars - Refer to subject study guide for detail
  • assessment and self-directed study
Assessment: end of semester exam (50%); other exams (50%).

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.