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LA4024 - Advanced Taxation Law

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

An in-depth consideration of selected topics in income tax and of other taxation related topics drawn from other Australian taxation legislation.

Learning Outcomes

  • calculate the capital gains tax consequences of selected capital transactions;
  • calculate the imputation consequences of dividend payments and receipts;
  • describe the Commissioners assessment, default assessment, reassessment and coercive powers;
  • describe the operation of GST in Australia;
  • describe the operation of the more important State Taxes that are levied in Australia;
  • describe the taxation consequences (for both residents and non-residents) of transactions having cross-border taxation implications;
  • explain the operation of Fringe Benefits Taxation in Australia;
  • explain the rulings, objections and appeals processes.

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: LA4023 or BU3112 or CO3513
Inadmissible
Subject
Combinations:
CO3514

Availabilities

Townsville, Internal, Study Period 2
Census Date 25-Aug-2011
Coordinator: Professor Stephen Graw
Lecturer: Mrs Van Le.
Workload expectations:
  • 26 hours lectures
  • 12 hours tutorials
Assessment: end of semester exam (60%); other exams (40%).

Cairns, Internal, Study Period 2
Census Date 25-Aug-2011
Coordinator: Professor Stephen Graw
Lecturer: Mrs Van Le.
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.