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 2021
| Unit name | Taxation Law |
|---|---|
| Unit code | LAW361 |
| Credit points | 12.5 |
| Faculty/School | College of Arts, Law and Education Faculty of Law |
| Discipline | Law |
| Available as student elective? | Yes |
| Breadth Unit? | No |
Availability
Note
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TNE Program units special approval requirements.
* 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).
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
Fees
Requisites
50 credit points of Intermediate Law core
Prerequisites
Mutual Exclusions
You cannot enrol in this unit as well as the following:
LAW662
Teaching
| Assessment | Essay, 2000 words (40%), Group presentation, 15 minutes (10%), Exam, 2 hours (50%) |
|---|---|
| Timetable | View the lecture timetable | View the full unit timetable |
Textbooks
| Required | None |
|---|
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