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LA4023 - Taxation Law

Credit points: 3
Year: 2011
Student Contribution Band: Band 3
Administered by: School of Law Office

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 consequences of: capital gains and losses; eligible termination payments; and primary production income;
  • 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;
  • identify those outgoings which are deductible for income taxation purposes;
  • identify those receipts which form part of taxable income.

Graduate Qualities

  • The ability to adapt knowledge to new situations;
  • The ability to define and to solve problems in at least one discipline area;
  • The ability to think critically, to analyse and evaluate claims, evidence and arguments, and to reason and deploy evidence clearly and logically;
  • The ability to deploy critically evaluated information to practical ends;
  • The ability to find and access information using appropriate media and technologies;
  • The ability to select and organise information and to communicate it accurately, cogently, coherently, creatively and ethically;
  • The acquisition of coherent and disciplined sets of skills, knowledge, values and professional ethics from at least one discipline area;
  • The ability to read complex and demanding texts accurately, critically and insightfully;
  • The ability to generate, calculate, interpret and communicate numerical information in ways appropriate to a given discipline or discourse;
  • The ability to work individually and independently.
Prerequisites: (LA1101 and LA1102) or BU1112 or BU2111 or CO1501
Inadmissible
Subject
Combinations:
CO3513 and BU3112

Availabilities

Townsville, Internal, Study Period 1
Census Date 24-Mar-2011
Coordinator: <Person not found>
Lecturers: Professor Stephen Graw, Mrs Van Le.
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
Assessment: end of semester exam (60%); other exams (40%).

Cairns, Internal, Study Period 1
Census Date 24-Mar-2011
Coordinator: <Person not found>
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
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.