Courses & Units

Taxation Law LAW361

Introduction

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.

Summary

Unit name Taxation Law
Unit code LAW361
Credit points 12.5
College/School College of Arts, Law and Education
Faculty of Law
Discipline Law
Coordinator Professor Gino Dal Pont
Available as an elective? Yes
Delivered By University of Tasmania

Availability

Location Study period Attendance options Available to
Hobart Semester 1 On-Campus International Domestic

Key

On-campus
Off-Campus
International students
Domestic students
Note

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Key Dates

Study Period Start date Census date WW date End date
Semester 1 26/2/2024 22/3/2024 15/4/2024 2/6/2024

* 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 (refer to How do I withdraw from a unit? for more information).

Unit census dates currently displaying for 2024 are indicative and subject to change. Finalised census dates for 2024 will be available from the 1st October 2023. Note census date cutoff is 11.59pm AEST (AEDT during October to March).

About Census Dates

Learning Outcomes

  • 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

Fee Information

Field of Education Commencing Student Contribution 1,3 Grandfathered Student Contribution 1,3 Approved Pathway Course Student Contribution 2,3 Domestic Full Fee 4
090911 $2,040.00 $1,597.00 not applicable $2,040.00

1 Please refer to more information on student contribution amounts.
2 Please refer to more information on eligibility and Approved Pathway courses.
3 Please refer to more information on eligibility for HECS-HELP.
4 Please refer to more information on eligibility for FEE-HELP.

If you have any questions in relation to the fees, please contact UConnect or more information is available on StudyAssist.

Please note: international students should refer to What is an indicative Fee? to get an indicative course cost.

Requisites

Prerequisites

50 credit points of Intermediate Law core

Mutual Exclusions

You cannot enrol in this unit as well as the following:

LAW662

Teaching

Teaching Pattern

Lecture: 1 hour weekly online

Tutorial/Workshop: 2 hours weekly face-to-face (commencing in Week 2 of semester)

AssessmentGroup presentation (15%)|Exam (40%)|Essay (45%)
TimetableView the lecture timetable | View the full unit timetable

Textbooks

Required

Required readings will be listed in the unit outline prior to the start of classes.
LinksBooktopia textbook finder

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