INCOME TAXATION LAW
LAW3ITL
2020
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
School: La Trobe Law School (Pre 2022)
Credit points: 15
Subject Co-ordinator: David Wishart
Available to Study Abroad/Exchange Students: Yes
Subject year level: Year Level 3 - UG
Available as Elective: No
Learning Activities: N/A
Capstone subject: No
Subject particulars
Subject rules
Prerequisites: LAW2CTA AND LAW1LIM
Co-requisites: N/A
Incompatible subjects: N/A
Equivalent subjects: N/A
Quota Management Strategy: N/A
Quota-conditions or rules: N/A
Special conditions: N/A
Minimum credit point requirement: N/A
Assumed knowledge: N/A
Learning resources
Principles of Taxation Law
Resource Type: Book
Resource Requirement: Prescribed
Author: Sadiq et al
Year: 2019
Edition/Volume: N/A
Publisher: Thomson Reuters
ISBN: N/A
Chapter/article title: N/A
Chapter/issue: N/A
URL: N/A
Other description: N/A
Source location: N/A
Australian Taxation Law Cases
Resource Type: Book
Resource Requirement: Recommended
Author: Richard Krever
Year: 2019
Edition/Volume: N/A
Publisher: Thomson Reuters
ISBN: N/A
Chapter/article title: N/A
Chapter/issue: N/A
URL: N/A
Other description: N/A
Source location: N/A
Fundamental Tax Legislation
Resource Type: Book
Resource Requirement: Recommended
Author: Dale Pinto, Keith Kendall & Kerrie Sadiq
Year: 2019
Edition/Volume: N/A
Publisher: Thomson Reuters
ISBN: N/A
Chapter/article title: N/A
Chapter/issue: N/A
URL: N/A
Other description: N/A
Source location: N/A
Career Ready
Career-focused: No
Work-based learning: No
Self sourced or Uni sourced: N/A
Entire subject or partial subject: N/A
Total hours/days required: N/A
Location of WBL activity (region): N/A
WBL addtional requirements: N/A
Graduate capabilities & intended learning outcomes
Graduate Capabilities
Intended Learning Outcomes
Bendigo, 2020, Semester 1, Blended
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Subject Instance Co-ordinator: David Wishart
Class requirements
LectureWeek: 10 - 22
One 2.00 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via video conference.
TutorialWeek: 10 - 22
One 1.00 hour tutorial per week on weekdays during the day from week 10 to week 22 and delivered via blended.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
Final Exam2000 word equivalent | N/A | N/A | No | 40 | SILO1, SILO2, SILO3, SILO4 |
Problem-solving task (Factual situations requiring application of legal principles)2000 word equivalent | N/A | N/A | No | 40 | SILO1, SILO4 |
2 Quizzes 250 words each | N/A | N/A | No | 20 | SILO1, SILO2 |
Melbourne (Bundoora), 2020, Semester 1, Day
Overview
Online enrolment: Yes
Maximum enrolment size: N/A
Subject Instance Co-ordinator: David Wishart
Class requirements
LectureWeek: 10 - 22
One 2.00 hours lecture per week on weekdays during the day from week 10 to week 22 and delivered via video conference.
TutorialWeek: 10 - 22
One 1.00 hour tutorial per week on weekdays during the day from week 10 to week 22 and delivered via blended.
Assessments
| Assessment element | Category | Contribution | Hurdle | % | ILO* |
|---|---|---|---|---|---|
Final Exam2000 word equivalent | N/A | N/A | No | 40 | SILO1, SILO2, SILO3, SILO4 |
Problem-solving task (Factual situations requiring application of legal principles)2000 word equivalent | N/A | N/A | No | 40 | SILO1, SILO4 |
2 Quizzes 250 words each | N/A | N/A | No | 20 | SILO1, SILO2 |