LAWS 7069 Revenue Law
Credit Points 10
Legacy Code 201071
Coordinator Elen Seymour Opens in new window
Description This subject examines the legal basis for the Australian taxation system and its application. It will cover taxation of income from personal exertion, business and property, as well as the taxation of fringe benefits provided in the context of employment and the goods and services tax (popularly known as the GST). Lectures and tutorials cover the constitutional basis of taxation, income tax assessment and the concepts of income tax, allowable deductions, other federal and state taxes, taxation of business associations (partnerships, companies, trusts and primary producers), taxation accounting, administration and practice, taxation planning and avoidance.
School Law
Discipline Taxation Law
Student Contribution Band HECS Band 4 10cp
Level Postgraduate Coursework Level 7 subject
Pre-requisite(s) LAWS 7058 AND
LAWS 7056
Restrictions
Students must be enrolled in 2826 Juris Doctor.
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.
Type | Length | Percent | Threshold | Individual/Group Task |
---|---|---|---|---|
Participation | All semester | 10 | N | Individual |
Reflection | 3 x 500 word reflections | 15 | N | Individual |
Professional Task | 2,000 words | 35 | N | Individual |
Final Exam | 2 hours | 40 | N | Individual |
Prescribed Texts
- Sadiq K, et al Principles of Taxation Law 2023 (Thomson Reuters, 16th ed, 2023)
Teaching Periods