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LA4023 - Taxation Law
| Credit points: | 3 |
| Year: | 2021 |
| 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 BU2111 or CO1501 |
| Inadmissible Subject Combinations: |
BU3112 BX3112 CO3513 |
Availabilities |
|
| Townsville, Internal, Trimester 2 | |
| Census Date 24-Jun-2021 | |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Townsville, Internal, Study Period 1 | |
| Census Date 25-Mar-2021 | |
| Coord/Lect: | Professor Stephen Graw. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| External, Trimester 2 | |
| Census Date 24-Jun-2021 | |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Method of Delivery: | WWW - LearnJCU |
| Cairns, Internal, Trimester 2 | |
| Census Date 24-Jun-2021 | |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
| Cairns, Internal, Study Period 1 | |
| Census Date 25-Mar-2021 | |
| Coordinator: | Professor Stephen Graw |
| Lecturer: | Mr Alan Griffiths. |
| Workload expectations: |
The student workload for this 3 credit point subject is approximately 130 hours.
|
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.