Advanced Taxation Law

10 Units

This course will provide students with advanced and specialised knowledge of the key elements of the Australian domestic income taxation rules applied to taxpayers in Australia. The course focuses on the Australian federal income tax system (including capital gains tax and fringe benefits tax). The course critically examines theory and policy issues underlying Australian taxation law including relevant provisions in legislation, case law, and Australian Taxation Office rulings.

Faculty Faculty of Business and Law
School Newcastle Law School

Not currently offered

Learning Outcomes

On successful completion of this course, students will be able to:

  1. Demonstrate advanced understanding and knowledge of the key elements of the Australian domestic income taxation rules.
  2. Demonstrate advanced knowledge of the key theory and policies underlying the Australian domestic income taxation rules.
  3. Apply specialised knowledge of Australia¿s domestic income taxation rules to transactions affecting taxpayers in Australia, including business and commercial transactions.
  4. Critically analyse and evaluate key policy debates surrounding the future development of Australia¿s domestic income taxation rules.

The 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. Tax treatment of different categories of income, including income from services, business and property, fringe benefits tax;
  3. Capital gains tax;
  4. Allowable deductions;
  5. Timing rules for revenue and expense recognition;
  6. Taxation of business entities (companies, partnerships, trusts);
  7. Tax administration;
  8. Legislative responses to tax avoidance.
  • This course is only available to students enrolled in the Masters of Laws program.
Assumed Knowledge This course is intended for students who do not have detailed and up to date knowledge of the Australian income tax law. It is a suitable precursor to the other taxation units offered in the LLM and as a standalone unit for students who wish to improve their general understanding of the Australian income tax law.
Assessment Items
  • Case Study / Problem Based Learning: Problem based written assignment
  • Essay: Research Essay

Contact Hours Not currently offered
Timetable 2018 Course Timetables for LAWS6081
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