LAWS6016Taxation Law

Course handbook

Description

In recent times, taxation law and policy has moved to the forefront of public debate. This course provides an overview of the Australian tax system including principles of income, deductions and offsets, investment and business entities, tax avoidance and tax administration. It also includes an introduction to capital gains tax (CGT), goods and services tax (GST), fringe benefits tax (FBT) and some key elements of international taxation. 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 in order to determine the tax consequences flowing from factual situations encountered in practice.

Availability2024 Course Timetables

Learning outcomes

On successful completion of the course students will be able to:

1. Demonstrate an thorough and contextual understanding of key taxation rules and principles.

2. Undertake research and employ legal principles to resolve complex problems in the area of taxation law.

3. Structure coherent and persuasive legal arguments and make productive contributions to class debate and discussion.

Content

Topics in this course include the following:  

1. Overview of the structure of the Australian taxation system and its underlying legal and policy framework;
2. General principles of assable income and statutory extensions, including capital gains tax;
3. General principles of allowable deductions, including certain specific statutory deductions;

4. Overview of the taxation treatment for various business and investment entities and;

5. Elements of International taxation, including residence, source and derivation;
6. Introduction to the concepts of tax avoidance and evasion and the common law and legislative approaches to dealing with tax avoidance.

Requisite

This course is only available to students enrolled in one of the programs:

[12333] Master of Laws

[12334] Juris Doctor/Graduate Diploma in Legal Practice (JD)

[12340] Bachelor of Arts/Bachelor of Laws (Honours)

[12341] Bachelor of Social Science/Bachelor of Laws (Honours)

[12342] Bachelor of Communication/Bachelor of Laws (Honours)

[12343] Bachelor of Aboriginal Professional Practice/Bachelor of Laws(Honours)

[12346] Bachelor of Science/Bachelor of Laws (Honours)

[12347] Bachelor of Laws (Honours)/Diploma of Legal Practice

[12348] Bachelor of Laws (Honours)

[40036] Bachelor of Business/Bachelor of Laws (Honours)

[40037] Bachelor of Commerce/Bachelor of Laws (Honours)

[40129] Bachelor of Innovation and Entrepreneurship/Bachelor of Laws (Honours)

[40130] Bachelor of Development Studies/Bachelor of Laws (Honours)

[40150] Bachelor of Arts/Bachelor of Laws (Honours)

[40188] Bachelor of Global Indigenous Studies/Bachelor of Laws (Honours)

[40189] Bachelor of Science/Bachelor of Laws (Honours)

[40272] Bachelor of Criminology/Bachelor of Laws (Honours)

[40279] Bachelor of Coastal and Marine Science/Bachelor of Laws (Honours)

[40280] Bachelor of Biomedicine/Bachelor of Laws (Honours)

[40290] Bachelor of Psychological Science/Bachelor of Laws (Honours)

[50005] Bachelor of Media and Communication/Bachelor of Laws (Honours)

[50016] Juris Doctor

Assumed knowledge

LAWS6000 Legal System and Method I, and LAWS6001 Legal System and Method IILAWS6002A Torts Part A, or LAWS6120 Torts ILAWS6002B Torts Part B, or LAWS6121 Torts IILAWS6003A & LAWS6003B Criminal Law & Procedure Part A & B, or LAWS6130 Criminal Law & ProcedureLAWS6004A Contracts Part A, or LAWS6140 Contracts ILAWS6004B Contracts Part B, or LAWS6141 Contracts IILAWS6005 Property

Assessment items

Quiz: In class quiz x 2

Participation: Group/seminar participation and presentation

In Term Test: Take home examination

Contact hours

Semester 1 - 2024 - Newcastle City Precinct

Course outline

Course outline not yet available.