JCU Australia logo

Subject Search

Try new Subject Search!

We've released the new Subject Search, designed to be simpler and faster than the application below.

LA4023 - Taxation Law

Credit points: 3
Year: 2023
Student Contribution Band: Band 4
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.

Subject Assessment

  • Written > Examination (centrally administered) - (50%) - Individual
  • Written > Test/Quiz 1 - (25%) - Individual
  • Written > Test/Quiz 2 - (25%) - Individual.
Prerequisites: (LA1101 AND LA1102) OR BU1112 OR BU1812 OR BU2111 OR CO1501
Inadmissible
Subject
Combinations:
BU3112 BX3112 CO3513

Availabilities

Cairns, Trimester 1, Internal
Census Date 09-Mar-2023
Workload expectations:

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

  • 20 hours workshops
  • 10 hours specialised
  • assessment and self-directed study

Townsville, Trimester 1, Internal
Census Date 09-Mar-2023
Workload expectations:

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

  • 20 hours workshops
  • 10 hours specialised
  • assessment and self-directed study

Trimester 2, External
Census Date 22-Jun-2023
Workload expectations:

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

  • 10 hours online Tutorials - Lecturer driven activities
  • assessment and self-directed study

Trimester 1, External
Census Date 09-Mar-2023
Workload expectations:

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

  • 10 hours online Tutorials - Lecturer driven activities
  • 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.