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LA4023 - Taxation Law
Credit points: |
3 |
Year: |
2022 |
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 10-Mar-2022 |
Coordinator: |
Dr Jamie Fellows, Mr Simon Walker |
Lecturer:
|
Mr Alan Griffiths. |
Workload expectations: |
The student workload for this
3
credit point subject is approximately
130 hours.
- 20 hours workshops
- 10 hours synthesising sessions
- assessment and self-directed study
|
|
|
Townsville,
Trimester 1,
Internal
|
Census Date 10-Mar-2022 |
Coordinator: |
Dr Jamie Fellows, Mr Simon Walker |
Lecturers:
|
Mr Alan Griffiths, Mr Simon Walker. |
Workload expectations: |
The student workload for this
3
credit point subject is approximately
130 hours.
- 20 hours workshops
- 10 hours synthesising sessions
- assessment and self-directed study
|
|
|
Trimester 2,
External
|
Census Date 23-Jun-2022 |
Coordinator: |
Dr Jamie Fellows |
Lecturer:
|
Mr Simon Walker. |
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 10-Mar-2022 |
Coordinator: |
Dr Jamie Fellows, Mr Simon Walker |
Lecturers:
|
Mr Alan Griffiths, Mr Simon Walker. |
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.