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.

Please note that given the circumstances of COVID-19, there may be some modifications to the assessment schedule promoted in Handbook for Semester 1 2020 Units. Students will be notified of all approved modifications by Unit Coordinators via email and Unit Blackboard sites. Where changes have been made, these are designed to ensure that you still meet the unit learning outcomes in the context of our adjusted teaching and learning arrangements.

  • Unit Title

    Advanced Taxation Law
  • Unit Code

    LAW3608
  • Year

    2020
  • Enrolment Period

    1
  • Version

    1
  • Credit Points

    15
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online
  • Unit Coordinator

    Mr Mahmood FADJIAR

Description

This Unit develops further understanding of the taxation concepts introduced in Income Tax Framework II (LAW2410) and in Taxation Law (LAW3109). The aim of this unit is to give students a basic understanding of the different business entities, the method and impact of taxation on each different entity, and the advantages/disadvantages of each entity as a business/tax planning vehicle.

Prerequisite Rule

Students must pass 1 unit from LAW2410, LAW3109

Learning Outcomes

On completion of this unit students should be able to:

  1. Analyse some tax planning techniques.
  2. Analyse the different business entities, the method of taxation and the advantages/disadvantages of the use of each entity as a business/tax vehicle.
  3. Determine the issues involved in tax administration.
  4. Discuss how the tax avoidance provisions operate to impact on income tax decision making.
  5. Identify some international aspects of taxation.

Unit Content

  1. Administration aspect of taxation.
  2. Challenging an assessment.
  3. Choice of entity - income issues.
  4. Choice of entity - other issues Capital Gains Tax (CGT).
  5. Diverting personal services income.
  6. General anti-avoidance provisions - Part IVA.
  7. Relief from international double taxation.
  8. Small business entities.
  9. Tax offences and penalties.
  10. Tax planning techniques.
  11. Thin capitalisation.
  12. Transfer pricing.
  13. Trust structures; alternative use of trust structures.

Additional Learning Experience Information

Students will attend a weekly two hour lecture and one hour tutorial.

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
ParticipationTutorial Participation10%
AssignmentAssignment30%
ExaminationFinal Examination60%
ONLINE
TypeDescriptionValue
ParticipationTutorial Participation10%
AssignmentAssignment30%
ExaminationFinal Examination60%

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.

LAW3608|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.

Please note that given the circumstances of COVID-19, there may be some modifications to the assessment schedule promoted in Handbook for this unit. All assessment changes will be published by 27 July 2020. All students are reminded to check handbook at the beginning of semester to ensure they have the correct outline.

  • Unit Title

    Advanced Taxation Law
  • Unit Code

    LAW3608
  • Year

    2020
  • Enrolment Period

    2
  • Version

    1
  • Credit Points

    15
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online
  • Unit Coordinator

    Mr Mahmood FADJIAR

Description

This Unit develops further understanding of the taxation concepts introduced in Income Tax Framework II (LAW2410) and in Taxation Law (LAW3109). The aim of this unit is to give students a basic understanding of the different business entities, the method and impact of taxation on each different entity, and the advantages/disadvantages of each entity as a business/tax planning vehicle.

Prerequisite Rule

Students must pass 1 unit from LAW2410, LAW3109

Learning Outcomes

On completion of this unit students should be able to:

  1. Analyse some tax planning techniques.
  2. Analyse the different business entities, the method of taxation and the advantages/disadvantages of the use of each entity as a business/tax vehicle.
  3. Determine the issues involved in tax administration.
  4. Discuss how the tax avoidance provisions operate to impact on income tax decision making.
  5. Identify some international aspects of taxation.

Unit Content

  1. Administration aspect of taxation.
  2. Challenging an assessment.
  3. Choice of entity - income issues.
  4. Choice of entity - other issues Capital Gains Tax (CGT).
  5. Diverting personal services income.
  6. General anti-avoidance provisions - Part IVA.
  7. Relief from international double taxation.
  8. Small business entities.
  9. Tax offences and penalties.
  10. Tax planning techniques.
  11. Thin capitalisation.
  12. Transfer pricing.
  13. Trust structures; alternative use of trust structures.

Additional Learning Experience Information

Students will attend a weekly two hour lecture and one hour tutorial.

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
ParticipationTutorial Participation10%
AssignmentAssignment30%
ExaminationFinal Examination60%
ONLINE
TypeDescriptionValue
ParticipationTutorial Participation10%
AssignmentAssignment30%
ExaminationFinal Examination60%

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.

LAW3608|1|2