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LA4023 - 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 Australias 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 receipts which form part of taxable income or which are taxable as fringe benefits;
  • identify those outgoings which are deductable for income taxation purposes.
Prerequisites: (LA1101 and LA1102) or BU1112 or BU2111 or CO1501
Inadmissible
Subject
Combinations:
BU3112 BX3112 CO3513

Availabilities

Townsville, Internal, Study Period 1
Census Date 28-Mar-2019
Coordinator: Assoc. Professor Justin Dabner, Mr Simon Walker, Mrs Van Le
Lecturers: Professor Stephen Graw, Mrs Van Le.
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%); other exams (40%).

Cairns, Internal, Study Period 1
Census Date 28-Mar-2019
Coordinator: Assoc. Professor Justin Dabner, Mr Simon Walker, Mrs Van Le
Lecturers: Assoc. Professor Justin Dabner, 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%); other exams (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.