Most commercial transactions have tax implications, so law graduates need to understand taxation law. Law662 gives students this essential introduction to taxation law in Australia. It is not intended as a specialist unit, but as a vehicle to provide students with a broad overview of the basics of Australian taxation law and a springboard for graduates to be able to identify tax issues in practical contexts. It addresses the concepts of income (including capital gains) and deductions, income tax accounting, taxation of entities, tax avoidance and tax administration. It also encourages students to consider the theory and practice of taxation law (including by reference to tax administration) and ideas for reform.
|Unit name||Taxation Law|
|College/School||College of Arts, Law and Education
Faculty of Law
|Coordinator||Professor Gino Dal Pont|
|Available as student elective?||Yes|
|Delivered By||University of Tasmania|
|Location||Study period||Attendance options||Available to|
- International students
- Domestic students
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|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 2022 are indicative and subject to change. Finalised census dates for 2022 will be available from the 1st October 2021.
- Describe and explain principles of taxation law and how it interacts with other fields of law
- Apply principles of taxation law to hypothetical factual scenarios.
- Effectively research and analyse a legal topic or problem pertaining to taxation law
- Communicate clearly, concisely and persuasively, orally and in writing
|Field of Education||Commencing Student Contribution 1||Grandfathered Student Contribution 1||Approved Pathway Course Student Contribution 2||Domestic Full Fee|
- Available as a Commonwealth Supported Place
- HECS-HELP is available on this unit, depending on your eligibility3
- FEE-HELP is available on this unit, depending on your eligibility4
1 Please refer here more information on student contribution amounts.
2 Information on eligibility and Approved Pathway courses can be found here
3 Please refer here for eligibility for HECS-HELP
4 Please refer here for eligibility for FEE-HELP
Please note: international students should refer to this page to get an indicative course cost.
Prerequisites50 credit points of Intermediate Law core
You cannot enrol in this unit as well as the following:LAW662
Lecture: 1 hour weekly online
Tutorial/Workshop: 2 hours weekly face-to-face (commencing in Week 2 of semester)
|Assessment||Exam (50%)|Group presentation (10%)|Essay (40%)|
|Timetable||View the lecture timetable | View the full unit timetable|
Required readings will be listed in the unit outline prior to the start of classes.
|Links||Booktopia textbook finder|
The University reserves the right to amend or remove courses and unit availabilities, as appropriate.