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LA4023 - Taxation Law

Credit points: 3
Year: 2021
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.

Subject Assessment

  • Written > Examination (centrally administered) - (60%) -
  • Written > Examination - In class - (40%) - .
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.

  • 26 hours lectures (didactic or interactive)
  • 12 hours tutorials
  • assessment and self-directed study

External, Trimester 1
Census Date 11-Mar-2021
Workload expectations:

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

  • 38 hours online collaboration sessions - Online lectures and tutorials
  • assessment and self-directed study
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.

  • 26 hours lectures (didactic or interactive)
  • 12 hours tutorials
  • assessment and self-directed study

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.