LAWS 7069 Revenue Law (Juris Doctor)

Credit Points 10

Legacy Code 201071

Coordinator Elen Seymour Opens in new window

Description This unit 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

Student Contribution Band HECS Band 4 10cp

Check your HECS Band contribution amount via the Fees page.

Level Postgraduate Coursework Level 7 subject

Pre-requisite(s) LAWS 7058 AND
LAWS 7056

Restrictions Students must be enrolled in 2826 Juris Doctor.

Learning Outcomes

On successful completion of this subject, students should be able to:
  1. 1. Explain the key elements of the Australian Income Tax System and the Goods and Services Tax System.
  2. 2. Examine the relevance of tax law information in a decided taxation case, effectively and appropriately, how the case law and legislation are applied in solving tax law problems.
  3. 3. Apply their understanding of revenue law concepts to analysing and solving practical problems.
  4. 4. Use a range of research tools to locate and evaluate the quality, currency and relevance of legal information.

Subject Content

Introduction to Income Tax Law
Residence and Source
Income from Labour
Fringe Benefits Tax
Income from Business
Income from Property
Compensation principle
Capital Gains Tax
Allowable Deductions
Allowable Deductions Specific Provisions
Capital Allowances
Tax Accounting
Trading Stock
Taxation of Partnerships
Taxation of Trusts
Taxation of Companies and Shareholders
International Taxation
Tax Administration
Overview of Goods and Services Tax

Prescribed Texts

  • Paul Kenny and others, Australian Tax 2017 (Lexis Nexis, 2017)
  • Paul Kenny, Core Tax Legislation (LexisNexis, 2017)

Teaching Periods

Structures that include subject