Involves the study of the taxation of income under the Income Tax Assessment Acts. The unit provides an understanding of the assessment of income tax adequate for those not planning on specialising in income tax practice. The unit is divided into the following parts: the concepts of assessable income (including the taxation of capital gains); allowable deductions; tax accounting; the taxation of particular classes of taxpayers; tax avoidance; tax planning; and tax administration. One or more special topics may also be covered. Practical skills include legal problem solving, legal reasoning and legal research.
|Unit name||Tax 1|
|Faculty/School||Faculty of Law
School of Law
|Discipline||School of Law|
Prof G Dal Pont (coordinator)
|Available as student elective?||No|
|Location||Study period||Attendance options||Available to|
- International students
- Domestic students
Units are offered in attending mode unless otherwise indicated (that is attendance is required at the campus identified). A unit identified as offered by distance, that is there is no requirement for attendance, is identified with a nominal enrolment campus. A unit offered to both attending students and by distance from the same campus is identified as having both modes of study.
Special approval is required for enrolment into TNE Program units.
|Study Period||Start date||Census date||WW date||End date|
* The Final WW Date is the final date from which you can withdraw from the unit without academic penalty, however you will still incur a financial liability (see Withdrawal dates explained for more information).
Unit census dates currently displaying for 2016 are indicative and subject to change. Finalised census dates for 2016 will be available from the 1st October 2016.
|Band||CSP Student Contribution||Full Fee Paying (domestic)||Field of Education|
|3||2016: $1,305.00||2016: $1,523.00||090911|
Fees for next year will be published in October. The fees above only apply for the year shown.
Please note: international students should refer to this page to get an indicative course cost.
- Pre-requisites: Either LAW221, LAW222, LAW223, LAW224, LAW225, LAW226, LAW204, LAW205 OR LAW250, LAW251, LAW252, LAW253, LAW254, LAW255, LAW256, LAW204.
2 hour seminar per week and tutorials
|Timetable||View the lecture timetable | View the full unit timetable|