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). 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 Summer 1 - 2018 (Newcastle City Precinct)
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;
  2. General principles of assessability, and statutory extensions thereof, including capital gains tax;
  3. General principles of deductibility, including certain statutory extensions;
  4. International aspects, including residence, source and derivation;
  5. 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.
Assumed Knowledge LAWS6001, LAWS6002A, LAWS6002B, LAWS6003A, LAWS6003B, LAWS6004A, LAWS6004B, LAWS6005.
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

Online Activity

Online 1 hour(s) per Week for 4 Weeks
This course will be offered in intensive mode over four weeks.


Face to Face On Campus 24 hour(s) per Term
This course will be offered in intensive mode over four weeks.

Timetable 2018 Course Timetables for LAWS6016
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