Courses & Units
Taxation Law LAW361
Introduction
Most commercial transactions have tax implications, so law graduates need to understand taxation law. LAW361 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).
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 coreMutual Exclusions
You cannot enrol in this unit as well as the following:
LAW662Teaching
| Teaching Pattern | Lecture: 1 hour weekly online Tutorial/Workshop: 2 hours weekly face-to-face (commencing in Week 2 of semester) |
|---|---|
| Assessment | Assessment Task 1: Group presentation (15%)|Assessment Task 3: Exam (40%)|Assessment Task 2: Essay (problem question) (45%) |
| Timetable | View 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. |
Links | Booktopia textbook finder |
|---|
The University reserves the right to amend or remove courses and unit availabilities, as appropriate.