TAXATION LAW

LAW5TAX

2021

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.

SchoolLa Trobe Law School

Credit points15

Subject Co-ordinatorJulia Dehm

Available to Study Abroad/Exchange StudentsYes

Subject year levelYear Level 5 - Masters

Available as ElectiveNo

Learning ActivitiesLectures; Research Essay; Take Home Exam

Capstone subjectNo

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-requisitesN/A

Incompatible subjectsLAW3ITL

Equivalent subjectsN/A

Quota Management StrategyN/A

Quota-conditions or rulesN/A

Special conditionsN/A

Minimum credit point requirementN/A

Assumed knowledgeN/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

Intended Learning Outcomes

01. Demonstrate advanced skills in identifying relevant Australian taxation legislation and common law, and potentials for their reform
02. Develop expert knowledge of Australian taxation law principles and their relevance and application to fact situations
03. Formulate appropriate business strategies to ensure compliance with the provisions of relevant Australian tax legislation

Subject options

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Start date between: and    Key dates

On-Line, 2021, Semester 1, Online

Overview

Online enrolmentYes

Maximum enrolment sizeN/A

Subject Instance Co-ordinatorMira Stammers

Class requirements

Unscheduled Online ClassWeek: 10 - 22
Four 6.00 h unscheduled online class per study period on weekdays at night from week 10 to week 22 and delivered via online.

Assessments

Assessment elementCommentsCategoryContributionHurdle% ILO*

One 4,000 word Take Home Exam

N/AOther written examIndividualNo70 SILO1, SILO2, SILO3

One 1,500 word Research Essay

N/AAssignmentIndividualNo30 SILO1, SILO2, SILO3