INCOME TAXATION LAW

LAW3ITL

2014

Credit points: 15

Subject outline

The aim is to provide students with an understanding of income taxation in Australia. Topics covered include the concept of income, assessable income, allowable deductions, taxation of entities (companies, partnerships and trusts) and tax planning and anti-avoidance. The emphasis will be on the practical application of principles via a problem-focused approach, with broad policy issues also covered

FacultyFaculty of Business, Economics and Law

Credit points15

Subject Co-ordinatorKeith Kendall

Available to Study Abroad StudentsYes

Subject year levelYear Level 3 - UG

Exchange StudentsYes

Subject particulars

Subject rules

Prerequisites LAW2CNT

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Special conditions Current enrolment in Bachelor of Laws

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsFundamental tax legislationPrescribedN/ATHOMSON REUTERS, CURRENT EDITION
ReadingsIncome taxation: commentary and materialsPrescribedBurgess, P., Cooper, G. S., Krever, R.Estewart, M.. and Vann, R. J.7TH EDITION, THOMSON REUTERS 2012

Subject options

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Start date between: and    Key dates

Melbourne, 2014, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Enrolment information

Subject Instance Co-ordinatorKeith Kendall

Class requirements

Lecture Week: 10 - 22
One 2.0 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Tutorial Week: 10 - 22
One 1.0 hours tutorial per week on weekdays during the day from week 10 to week 22 and delivered via face-to-face.

Assessments

Assessment elementComments%
2,500-word essay40
2-hour open book examination60