Taxation Law

10 Units

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 and fringe benefits 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.

Faculty Faculty of Business and Law
School Newcastle Law School
Availability Semester 1 - 2015 (Callaghan)
Learning Outcomes

On successful completion of this 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:

  1. Overview of the structure of the Australian taxation system and its underlying legal and policy framework, including constitutional considerations, concepts of income, residence and source
  2. General principles of assessability, and statutory extensions thereof, including capital gains tax and the fringe benefits tax
  3. General principles of deductibility, including certain statutory extensions
  4. Introduction to the taxation of partnerships, trusts and companies (and their shareholders)
  5. Administrative aspects of taxation - assessment, collection and recovery of income tax, procedures for disputing a income tax assessment
  6. Introduction to the legislative rules dealing with tax avoidance
  7. Overview of the goods and services tax.
  • This course is only available to students enrolled in the Juris Doctor/ Graduate Diploma in Legal Practice program.
Assumed Knowledge LAWS6001, LAWS6002A, LAWS6002B, LAWS6003A, LAWS6003B, LAWS6004A, LAWS6004B, LAWS6005.
Assessment Items
  • Written Assignment: Essays / Written Assignments
  • Participation: Group/tutorial participation and contribution
  • Formal Examination: Examination: Formal
Contact Hours
  • Lecture: for 2 hour(s) per Week for Full Term
  • Tutorial: for 1 hour(s) per Week for Full Term
Timetable 2015 Course Timetables for LAWS6016

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