law3itl income taxation law

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

SchoolLa Trobe Law School (Pre 2022)

Credit points15

Subject Co-ordinatorDavid Wishart

Available to Study Abroad/Exchange StudentsYes

Subject year levelYear Level 3 - UG

Available as ElectiveNo

Learning ActivitiesN/A

Capstone subjectNo

Subject particulars

Subject rules

PrerequisitesLAW2CTA AND LAW1LIM

Co-requisitesN/A

Incompatible subjectsN/A

Equivalent subjectsN/A

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsN/A

Minimum credit point requirementN/A

Assumed knowledgeN/A

Learning resources

Principles of Taxation Law

Resource TypeBook

Resource RequirementPrescribed

AuthorSadiq et al

Year2019

Edition/VolumeN/A

PublisherThomson Reuters

ISBNN/A

Chapter/article titleN/A

Chapter/issueN/A

URLN/A

Other descriptionN/A

Source locationN/A

Australian Taxation Law Cases

Resource TypeBook

Resource RequirementRecommended

AuthorRichard Krever

Year2019

Edition/VolumeN/A

PublisherThomson Reuters

ISBNN/A

Chapter/article titleN/A

Chapter/issueN/A

URLN/A

Other descriptionN/A

Source locationN/A

Fundamental Tax Legislation

Resource TypeBook

Resource RequirementRecommended

AuthorDale Pinto, Keith Kendall & Kerrie Sadiq

Year2019

Edition/VolumeN/A

PublisherThomson Reuters

ISBNN/A

Chapter/article titleN/A

Chapter/issueN/A

URLN/A

Other descriptionN/A

Source locationN/A

Career Ready

Career-focusedNo

Work-based learningNo

Self sourced or Uni sourcedN/A

Entire subject or partial subjectN/A

Total hours/days requiredN/A

Location of WBL activity (region)N/A

WBL addtional requirementsN/A

Graduate capabilities & intended learning outcomes

Graduate Capabilities

COMMUNICATION - Communicating and Influencing
DISCIPLINE KNOWLEDGE AND SKILLS
INQUIRY AND ANALYSIS - Creativity and Innovation
INQUIRY AND ANALYSIS - Critical Thinking and Problem Solving
INQUIRY AND ANALYSIS - Research and Evidence-Based Inquiry

Intended Learning Outcomes

01. Demonstrate the ability to apply basic legal knowledge and skills in analysing and interpreting income tax law.
02. Determine, on behalf of a client, alternative methods of structuring a transaction with the constraints of income tax law.
03. Evaluate different tax policy alternatives.
04. Develop generic skills, which a undercity student ought to acquire by graduation, at a senior undergraduate level.

Subject options

Select to view your study options…

Start date between: and    Key dates

Bendigo, 2020, Semester 1, Blended

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorDavid 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 elementCommentsCategoryContributionHurdle%ILO*

Final Exam2000 word equivalent

N/AN/AN/ANo40SILO1, SILO2, SILO3, SILO4

Problem-solving task (Factual situations requiring application of legal principles)2000 word equivalent

N/AN/AN/ANo40SILO1, SILO4

2 Quizzes 250 words each

N/AN/AN/ANo20SILO1, SILO2

Melbourne (Bundoora), 2020, Semester 1, Day

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorDavid 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 elementCommentsCategoryContributionHurdle%ILO*

Final Exam2000 word equivalent

N/AN/AN/ANo40SILO1, SILO2, SILO3, SILO4

Problem-solving task (Factual situations requiring application of legal principles)2000 word equivalent

N/AN/AN/ANo40SILO1, SILO4

2 Quizzes 250 words each

N/AN/AN/ANo20SILO1, SILO2