School: Business and Law

This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.

  • Unit Title

    Taxation Law
  • Unit Code

    LAW3109
  • Year

    2016
  • Enrolment Period

    1
  • Version

    1
  • Credit Points

    15
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online

Description

This unit involves a detailed examination of current taxation law in Australia. The unit examines matters including the concepts of income and capital gains tax, allowable deductions, the taxation of entities, residency and source of income.

Prerequisite Rule

Students must pass 1 unit from LAW3102

Learning Outcomes

On completion of this unit students should be able to:

  1. Demonstrate a significant knowledge and understanding of current taxation law in Australia.
  2. Demonstrate analytical and problem solving abilities within the framework of taxation law.
  3. Demonstrate written and oral communication skills, critical thinkingand legal research skills.
  4. Identify relevant legal issues (including an ability to apply current legal principles to those legal issues)

Unit Content

  1. Allowable and specific deductions.
  2. An introduction to the systems of taxation.
  3. Income and Capital Gains Tax.
  4. Residency and source of income.
  5. Timing including accounting, trading stock and taxation payable.

Additional Learning Experience Information

This unit will be offered in on-campus and online modes. For on-campus students it will involve a class contact commitment of a two hour lecture and one hour tutorial per week. Online students will study the unit online (via Blackboard), and students will require regular internet access.

Assessment

GS1 GRADING SCHEMA 1 Used for standard coursework units

Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.

ON CAMPUS
TypeDescriptionValue
Tutorial PresentationTutorial participation 20%
AssignmentAssignment (problem based)30%
ExaminationFinal Examination50%
ONLINE
TypeDescriptionValue
Tutorial PresentationOnline tutorial participation20%
AssignmentAssignment (problem based)30%
ExaminationFinal Examination50%

Text References

  • ^ Tax kit 10 (contains the following texts):
    McLaren, J. (2016). Advanced taxation law 2016. Pyrmont NSW:Thomson Reuters.
    Pinto, D,.Kendall, K., & Sadiq, K. (2016).Fundamental tax legislation 2016. Pyrmont, NSW:Thomson Reuters.
    Krever, R. (2016). Australian taxation law cases. Pyrmont, NSW:Thomson Reuters. Note: Seminal Reference.

^ Mandatory reference


Disability Standards for Education (Commonwealth 2005)

For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.

Academic Misconduct

Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:

  • plagiarism;
  • unauthorised collaboration;
  • cheating in examinations;
  • theft of other students' work;

Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.

The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.

LAW3109|1|1

School: Business and Law

This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.

  • Unit Title

    Taxation Law
  • Unit Code

    LAW3109
  • Year

    2016
  • Enrolment Period

    2
  • Version

    1
  • Credit Points

    15
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online

Description

This unit involves a detailed examination of current taxation law in Australia. The unit examines matters including the concepts of income and capital gains tax, allowable deductions, the taxation of entities, residency and source of income.

Prerequisite Rule

Students must pass 1 unit from LAW3102

Learning Outcomes

On completion of this unit students should be able to:

  1. Demonstrate a significant knowledge and understanding of current taxation law in Australia.
  2. Demonstrate analytical and problem solving abilities within the framework of taxation law.
  3. Demonstrate written and oral communication skills, critical thinkingand legal research skills.
  4. Identify relevant legal issues (including an ability to apply current legal principles to those legal issues)

Unit Content

  1. Allowable and specific deductions.
  2. An introduction to the systems of taxation.
  3. Income and Capital Gains Tax.
  4. Residency and source of income.
  5. Timing including accounting, trading stock and taxation payable.

Additional Learning Experience Information

This unit will be offered in on-campus and online modes. For on-campus students it will involve a class contact commitment of a two hour lecture and one hour tutorial per week. Online students will study the unit online (via Blackboard), and students will require regular internet access.

Assessment

GS1 GRADING SCHEMA 1 Used for standard coursework units

Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant Board of Examiners.

ON CAMPUS
TypeDescriptionValue
Tutorial PresentationTutorial participation 20%
AssignmentAssignment (problem based)30%
ExaminationFinal Examination50%
ONLINE
TypeDescriptionValue
Tutorial PresentationOnline tutorial participation20%
AssignmentAssignment (problem based)30%
ExaminationFinal Examination50%

Text References

  • ^ Tax kit 10 (contains the following texts):
    McLaren, J. (2016). Advanced taxation law 2016. Pyrmont NSW:Thomson Reuters.
    Pinto, D,.Kendall, K., & Sadiq, K. (2016).Fundamental tax legislation 2016. Pyrmont, NSW:Thomson Reuters.
    Krever, R. (2016). Australian taxation law cases. Pyrmont, NSW:Thomson Reuters. Note: Seminal Reference.

^ Mandatory reference


Disability Standards for Education (Commonwealth 2005)

For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.

Academic Misconduct

Edith Cowan University has firm rules governing academic misconduct and there are substantial penalties that can be applied to students who are found in breach of these rules. Academic misconduct includes, but is not limited to:

  • plagiarism;
  • unauthorised collaboration;
  • cheating in examinations;
  • theft of other students' work;

Additionally, any material submitted for assessment purposes must be work that has not been submitted previously, by any person, for any other unit at ECU or elsewhere.

The ECU rules and policies governing all academic activities, including misconduct, can be accessed through the ECU website.

LAW3109|1|2