In recent times taxation law and policy has moved to the forefront of public debate. The course focuses on the Australian federal income tax system (including capital gains tax). Students will acquire an advanced and integrated understanding of the key taxation rules and principles, and the ability to explain, critically evaluate and apply those rules and principles to determine the tax consequences flowing from particular factual situations encountered in practice.
Not currently offered.
This Course was last offered in Summer 1 - 2018.
On successful completion of the course students will be able to:
1. Demonstrate an advanced and integrated understanding of key taxation rules and principles.
2. Undertake specialised research and critically analyse relevant complex problems and concepts in the area of taxation law, and to interpret and transmit knowledge, skills and ideas to specialist and non-specialist audiences.
3. Apply this body of knowledge in broader contexts to demonstrate an increasing level of autonomy, expert judgment, adaptability and responsibility required for a legal professional and continuing learner.
Topics in this course include the following:
- Overview of the structure of the Australian taxation system and its underlying legal and policy framework;
- General principles of assessability, and statutory extensions thereof, including capital gains tax;
- General principles of deductibility, including certain statutory extensions;
- International aspects, including residence, source and derivation;
- Introduction to the legislative rules dealing with tax avoidance.
This course is only available to students enrolled in the Juris Doctor/Graduate Diploma in Legal Practice or Master of Laws programs.
LAWS6001, LAWS6002A, LAWS6002B, LAWS6003A, LAWS6003B, LAWS6004A, LAWS6004B, LAWS6005.
Quiz: In class quiz x 2
Participation: Group/seminar participation and presentation
In Term Test: Take home examination