TAXATION LAW

LAW5TAX

2019

Credit points: 15

Subject outline

Taxation is a factor in all commercial transactions. As such, commercial lawyers are required to be aware of the taxation implications of the advice they provide to clients. Using the Australian tax system as a reference point, this subject studies the fundamentals of taxation, including income, capital gains tax, deductions, residency and source, timing and entities.

School: La Trobe Law School

Credit points: 15

Subject Co-ordinator: Marc Trabsky

Available to Study Abroad Students: Yes

Subject year level: Year Level 5 - Masters

Exchange Students: Yes

Subject particulars

Subject rules

Prerequisites: Must be enrolled in LMJD or LML or LMLGBL or LMCL or LMLAW or LMLE or have permission of the Law School Director of Postgraduate (Coursework) Programs

Co-requisites: N/A

Incompatible subjects: LAW3ITL

Equivalent subjects: N/A

Special conditions: N/A

Learning resources

Readings

Resource TypeTitleResource RequirementAuthor and YearPublisher
ReadingsVarious readings will be provided via the LMSRecommendedVariousVarious

Graduate capabilities & intended learning outcomes

01. Demonstrate advanced skills in identifying relevant Australian taxation legislation and common law, and potentials for their reform

Activities:
Lectures; Research Essay; Take Home Exam

02. Develop expert knowledge of Australian taxation law principles and their relevance and application to fact situations

Activities:
Lectures; Research Essay; Take Home Exam

03. Formulate appropriate business strategies to ensure compliance with the provisions of relevant Australian tax legislation

Activities:
Lectures; Research Essay; Take Home Exam

City Campus, 2019, Week 48-50, Blended

Overview

Online enrolment: Yes

Maximum enrolment size: N/A

Enrolment information:

Subject Instance Co-ordinator: Marc Trabsky

Class requirements

Lecture/SeminarWeek: 48 - 50
Four 7.0 hours lecture/seminar per study period on weekdays during the day from week 48 to week 50 and delivered via blended.

Assessments

Assessment elementComments%ILO*
One 4,000 word Take Home Exam7001, 02, 03
One 1,500 word Research Essay3001, 02, 03