Introduction
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.
Summary 2020
| Unit name | Tax 1 |
|---|---|
| Unit code | LAW662 |
| Credit points | 12.5 |
| Faculty/School | College of Arts, Law and Education Faculty of Law |
| Discipline | Law |
| Coordinator | Prof. Gino Dal Pont and Chris May |
| Teaching staff | Prof. Gino Dal Pont, Chris May and Paul Conde |
| Level | Advanced |
| Available as student elective? | No |
| 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).
Fees
Requisites
Prerequisites
| LAW204 OR LAW252 AND LAW253 AND LAW256 AND LAW251 AND LAW254 AND LAW255 AND LAW250 OR LAW205 AND LAW223 AND LAW222 AND LAW221 AND LAW225 AND LAW224 AND LAW226 OR LAW221 AND LAW253 AND LAW351 AND LAW352 AND LAW223 AND LAW222 AND LAW224 |
Teaching
| Teaching Pattern | 2 hour seminar per week and tutorials |
|---|---|
| Assessment | TBA |
| Timetable | View the lecture timetable | View the full unit timetable |
Textbooks
| Required | None |
|---|
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