goto UNSW  home page  
Contacts Library myUNSW WebCT
 Taxation of Industry and Technology - ATAX0615
PRINT THIS PAGE
 Library lawn
 
Faculty: Faculty of Law
 
   
 
Course Outline: See below
 
 
Campus: ATAX Campus
 
 
Career: Undergraduate
 
 
Units of Credit: 6
 
 
EFTSL: 0.125 (more info)
 
 
Contact Hours per Week: 0
 
 
Enrolment Requirements:
 
 
Prerequisite: 48 units of credit completed and a cumulative weighted average of at least 65
 
 
Fee Band: 1 (more info)
 
 
Further Information: See Class Timetable
 
  

Description

The tax system is used to support industry through special incentives. Some target specific industries (primary production, mining and energy, films), some target sectors of the economy (small business), while others apply to industry generally (research and development, intellectual property). Modern modes of doing business, most notably the advent of ecommerce, also present problems in the traditional application of tax laws.
This course covers special tax rules and incentives that apply to persons or entities operating in specific industries or sectors of the economy, including small business, as well as more general incentives to encourage inventiveness and increase competitiveness. Concentration is on productive sectors of the economy (as opposed to financial services) and extends to taxation of ecommerce. Coverage includes a critical analysis of why special rules exist and the desirability and effectiveness of using the tax system to achieve government industry policy.


Course Objectives

This course is intended to provide students with:
  • a comprehensive knowledge of the law relating to the taxation of taxpayers and industries that are subject to 'special' tax rules
  • a critical understanding of the issues relating to the adoption of these 'special' tax rules
  • a capacity to evaluate the desirability and the effectiveness of the tax system as a vehicle for delivering social welfare and other government benefits (including support and assistance to industry)
  • an understanding of the scope of, and practical issues relating to, the doctrine of tax expenditures.

Modes of Delivery

Flexible Learning

Assessment

Bachelor of Taxation
Assignment 1 1500-2000 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.

URL for this page:

© 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.