LAWS 4003 Advanced Taxation Law

This is an archived copy of the 2021-2022 catalog. To access the most recent version of the catalog, please visit https://hbook.westernsydney.edu.au.

Credit Points 10

Legacy Code 200186

Coordinator James Paterson Opens in new window

Description Advanced Taxation law broadens and deepens the student's knowledge of taxation and revenue law by building upon existing knowledge of, and adding new topics to, those covered in 200187 Taxation Law and 200019 Revenue Law. Such topics include consideration fo the tax policy framework, superannuation and also further aspects of income, deductions, entity tax, tax administration, aspects of international tax and Goods and Services Tax.

School Law

Discipline Taxation Law

Student Contribution Band HECS Band 4 10cp

Check your HECS Band contribution amount via the Fees page.

Level Undergraduate Level 4 subject

Pre-requisite(s) LAWS 4008 OR
LAWS 3070

Equivalent Subjects LGYA 9868 - Advanced Taxation Law LGYB 8506 - Advanced Taxation Law

Learning Outcomes

On successful completion of this subject, students should be able to:
  1. Analyse elements of the Australian Income Tax System and Goods and Services Tax System;
  2. Analyse the economic, social justice and ethical considerations involved in the formulation and application of taxation policy and law to different members of our community;
  3. Solve practical tax law problems and issues including tax calculations;
  4. Effectively use a range of research tools to locate and evaluate the quality, currency and relevance of legal information.

Subject Content

Tax Policy, Politics and Reform
Assessable Income: Advanced concepts
Capital Gains Tax: Special Topics
Taxation of Entities
Taxation of Superannuation
Tax Accounting
Tax Avoidance: Specific provisions
Tax Administration: Registration, Collection and Recovery
International Tax (Advanced)

Assessment

The following table summarises the standard assessment tasks for this subject. Please note this is a guide only. Assessment tasks are regularly updated, where there is a difference your Learning Guide takes precedence.

Item Length Percent Threshold Individual/Group Task
Participation Ongoing 10 N Individual
Essay 2,500 Words 40 N Individual
Final Exam 2 hours 50 Y Individual

Prescribed Texts

  • Stephen Barkoczy, Foundations of Taxation Law 2021 (Oxford University Press, 13th edition, 2021) (the 2020 edition is acceptable)
  • Kerrie Sadiq, Dale Pinto Fundamental Tax Legislation 2021 (Thomson Reuters, 2021) OR Stephen Barkoczy Core Tax Legislation and Study Guide 2021 (Oxford Univesity Press, 24th edition, 2021) (Students may use 2020 editions)

Teaching Periods

Autumn

Parramatta City - Macquarie St

Day

Subject Contact James Paterson Opens in new window

View timetable Opens in new window

Structures that include subject