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CO5120 - Taxation Law

Credit points: 3
Year: 2012
Student Contribution Band: Band 3
Administered by: School of Law Office

Only available for postgraduate students

This subject examines fundamental issues in the design of tax legislation, which arise in both developed and developing countries. The major tax instruments discussed will be individual and corporate income taxes. The course contrasts the policy choices evident in Australian legislation with choices made in selected other jurisdictions.

Learning Outcomes

  • To develop an understanding of individual and corporate income tax topics, focussing on inclusions in the tax base; deductions; tax accounting; corporate tax systems; corporate distributions; corporate reorganisations and an outline of international aspects.

Graduate Qualities

  • 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 speak and write clearly, coherently and creatively;
  • The ability to generate, calculate, interpret and communicate numerical information in ways appropriate to a given discipline or discourse.
Prerequisites: CO5119
Inadmissible
Subject
Combinations:
CO5110

Availabilities

Cairns, Study Period 1, Internal
Census Date 22-Mar-2012
Coordinator: Professor Stephen Graw
Lecturer: <Person not found>.
Workload expectations:
  • 36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment: end of semester exam (50%); other exams (50%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Brisbane, Study Period 21, Internal
Census Date 12-Apr-2012
Coordinator: <Person not found>
Workload expectations:
  • 36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment: end of semester exam (50%); other exams (50%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Brisbane, Study Period 22, Internal
Census Date 09-Aug-2012
Coordinator: <Person not found>
Workload expectations:
  • 36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment: end of semester exam (50%); other exams (50%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Brisbane, Study Period 23, Internal
Census Date 06-Dec-2012
Coordinator: <Person not found>
Workload expectations:
  • 36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment: end of semester exam (50%); other exams (50%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

JCU Singapore, Study Period 53, Internal
Census Date 15-Nov-2012
Coord/Lect: Professor Stephen Graw.
Workload expectations:
  • 36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment: end of semester exam (50%); other exams (50%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

Townsville, Study Period 1, Internal
Census Date 22-Mar-2012
Coordinator: Professor Stephen Graw
Workload expectations:
  • 36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment: end of semester exam (50%); other exams (50%).
Special Assessment Requirements: Students must obtain a final mark of at least 50% to pass the subject, and must obtain at least an average of 50% over all invigilated components to pass the subject.

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.