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CO5120 - Taxation Law

Credit points: 3
Year: 2014
Student Contribution Band: Band 3
Administered by: School of Law Office (pre 2015)

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.
Prerequisites: CO5119
Inadmissible
Subject
Combinations:
CO5110

Availabilities

Townsville, Internal, Study Period 1
Census Date 27-Mar-2014
Coord/Lect: <Person not found>.
Workload expectations:
  • 36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment: end of semester exam (60%); other exams (40%).

Cairns, Internal, Study Period 1
Census Date 27-Mar-2014
Coord/Lect: <Person not found>.
Workload expectations:
  • 36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment: end of semester exam (60%); other exams (40%).

JCU Singapore, Internal, Study Period 53
Census Date 13-Nov-2014
Coordinator: <Person not found>
Lecturer: Mr Dasgupta Ranjan.
Workload expectations:
  • 36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment: end of semester exam (50%); other exams (50%).
Restrictions: An enrolment quota applies to this offering.

JCU Singapore, Internal, Study Period 51
Census Date 20-Mar-2014
Coord/Lect: <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%).

JCU Brisbane, Internal, Study Period 21
Census Date 17-Apr-2014
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%).

JCU Brisbane, Internal, Study Period 22
Census Date 14-Aug-2014
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%).

JCU Brisbane, Internal, Study Period 23
Census Date 11-Dec-2014
Coord/Lect: <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%).

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.