The University of Newcastle, Australia
Available in 2020
Course code

LAWS6016

Units

10 units

Level

6000 level

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.


Availability2020 Course Timetables

Newcastle City Precinct

  • Semester 1 - 2020

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 the Juris Doctor/Graduate Diploma in Legal Practice or Master of Laws programs.


Assumed knowledge

LAWS6000 Legal System and Method I, and LAWS6001 Legal System and Method II

LAWS6002A Torts Part A, or LAWS6120 Torts I

LAWS6002B Torts Part B, or LAWS6121 Torts II

LAWS6003A & LAWS6003B Criminal Law & Procedure Part A & B, or LAWS6130 Criminal Law & Procedure

LAWS6004A Contracts Part A, or LAWS6140 Contracts I

LAWS6004B Contracts Part B, or LAWS6141 Contracts II

LAWS6005 Property


Assessment items

Quiz: In class quiz x 2

Participation: Group/seminar participation and presentation

In Term Test: Take home examination


Contact hours

Newcastle City Precinct

Seminar

Face to Face On Campus 3 hour(s) per Week for Full Term starting in week 1