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Principles of Australian Taxation Law - ATAX0100
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Students studying
 
Faculty: Faculty of Law
 
 
School:  Board of Studies in Taxation
 
 
Contact: McKerchar,Margaret Anne
 
 
Campus: ATAX Campus
 
 
Career: Postgraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.125 (more info)
 
 
Contact Hours per Week: 0
 
 
Session Offered: See Class Timetable
 
 
Fee Band: 1 (more info)
 
 

Description

Principles of Australian Taxation Law is intended to provide graduates from a degree outside Law or Commerce with a sophisticated but broad understanding of the Australian taxation system from a legal perspective. In this course the fundamental elements of the Australian direct and indirect taxation regimes are analysed. The course investigates the income and deductions rules, timing issues in taxation, capital gains tax, the basic fringe benefits tax rules and the taxation of superannuation. The course also gives students an understanding of the Goods and Services Tax and of the administration of the tax system. Important state taxes such as stamp duty and payroll tax are also discussed.

Course Objectives

This course aims to:
  • equip students with an understanding of the legal framework within which Australian taxation operates, and of the policy considerations inherent in taxation generally
  • teach the skills required to understand and apply legal cases, and to apply principles of taxation in solving problem questions
  • teach students to argue effectively and to consider issues from more than one point of view.
For information on course modules and learning outcomes click here.

Modes of Delivery

Flexible Learning

Assessment

Assignment 1 2000 words 20%
Assignment 2 2000 words 20%
Final Examination  Open book 60%

Pass requirements

  • 50 per cent or more of the total marks available in the course and
  • at least 40 per cent of the marks available for the final examination in the course.

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© The University of New South Wales (CRICOS Provider No.: 00098G), 2004-2011. The information contained in this Handbook is indicative only. While every effort is made to keep this information up-to-date, the University reserves the right to discontinue or vary arrangements, programs and courses at any time without notice and at its discretion. While the University will try to avoid or minimise any inconvenience, changes may also be made to programs, courses and staff after enrolment. The University may also set limits on the number of students in a course.