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Undergraduate UNE-LAW352-2021

Taxation Law

From

$2,590 $2,590

Your upfront cost: $0

International student?

Duration

16 weeks

Study method

100% online

Available loans

  • FEE-HELP

Assessments

Subjects may require attendance

Prior study

Not required

Study terms

  • 01 Mar 2021
University of New England - Logo

The University of New England is the only Australian public university to be awarded the maximum 5 stars for Overall Experience by the Good Universities Guide, 13 years in a row. UNE has delivered distance education since 1955—that’s longer than any other Australian university. Perhaps that’s why students continue to rate UNE so highly for student satisfaction and teaching quality. With over 170 degrees offered online, and more than 20,000 online students, UNE is the expert in online education.

QS RANKING 2021

34

Times Higher Education Ranking 2021

N/A

  • 2021

Subject details

What you'll learn

Upon completion of this subject, students will be able to:

  1. demonstrate a broad and coherent understanding of the nature and scope of the principles that govern the operation of taxation law; have a well-developed understanding of how taxation law is administered and how its assessments can be challenged; and recognise the distinction between tax evasion and tax minimisation;
  2. use cognitive and creative skills to exercise critical thinking and judgement in evaluating the effectiveness of the current taxation law; and reflect on the political and economic issues as they relate to the present taxation system;
  3. use initiative and judgement to critically analyse, synthesise, evaluate and consolidate legal principles, legislative provisions and the principles of case law relating to taxation matters to construct persuasive legal arguments and solutions to fact-based problems; and
  4. construct well-argued written advice for a range of interested parties that is clear and coherent.
Topics covered
    • Topics will be available to enrolled students in the subjects Learning Management System site approximately one week prior to the commencement of the teaching period.
Entry requirements

You must either have successfully completed the following subject(s) before starting this subject, or currently be enrolled in the following subject(s) in a prior study period; or enrol in the following subject(s) to study prior to this subject:

UNE-LAW100-Foundations of Law and UNE-LAW101-Law in Context and UNE-LAW351-Corporations Law and UNE-LAW162-Criminal Law, or UNE-LAW312-Criminal and Civil Procedure ;

Please note that your enrolment in this subject is conditional on successful completion of these prerequisite subject(s). If you study the prerequisite subject(s) in the study period immediately prior to studying this subject, your result for the prerequisite subject(s) will not be finalised prior to the close of enrolment. In this situation, should you not complete your prerequisite subject(s) successfully you should not continue with your enrolment in this subject. If you are currently enrolled in the prerequisite subject(s) and believe you may not complete these all successfully, it is your responsibility to reschedule your study of this subject to give you time to re-attempt the prerequisite subject(s)

Others

Candidature in Bachelor of Laws (4 Years). To enrol in this subject you will need to pass the Prerequisite/s. Please note as UNE results are released after the close of enrolment date, your enrolment into this subject will be withdrawn if you do not pass the prerequisite subject/s.

Special requirements

  • EquipmentDetails - Headphones or speakers (required to listen to lectures and other media) Headset, including microphone (highly recommended) Webcam (may be required for participation in virtual classrooms and/or media presentations).
  • SoftwareDetails - It is essential for students to have reliable internet access in order to participate in and complete your units, regardless of whether they contain an on campus attendance or intensive school component. For additional information please visit UNE Hardware Requirements: https://www.une.edu.au/current-students/support/it-services/hardware.
  • TravelDetails - Travel may be required to attend the Final Examination for this subject.
  • OtherDetails -

    Textbook requirements:

    Textbook information is not available until approximately 8 weeks prior to the commencement of the Teaching period.

    Students are expected to purchase prescribed material.

    Textbook requirements may vary from one teaching period to the next.

Description

This subject examines the fundamental principles of income tax law, including capital gains, governing the working of the 'Income Tax Assessment Act 1997' (Cth) and cognate legislation such as the 'Taxation Administration Act 1953' (Cth) and the 'Fringe Benefits Tax Assessment Act 1986' (Cth). The subject gives a basic introduction to the working of the goods and services tax under 'A New Tax System (Goods and Services Tax) Act 1999' (Cth). It also serves as a means to consider the principles of statutory interpretation, advanced legal research and good legal writing.

Assessments

Online Assessment: 500 words equivalent. Relates to Learning Outcomes 1-4 Problem Question: 2000 words. Relates to Learning Outcomes 1-4 Open Book Exam: 2000 words. Relates to Learning Outcomes 1-4 There is a supervised exam at the end of the teaching period in which you are enrolled. The exam will be offered online with supervision via webcam and screen sharing technology. Coordinated by UNE Exams Unit. UNE manages supervised exams associated with your UNE subjects. Prior to census date, UNE releases exam timetables. They’ll email important exam information directly to your UNE email address.

  • Online Assessment (20%)
  • Problem Question (20%)
  • Open Book Examination (60%)
Textbooks

Check the learning management system (LMS) of your university for textbook details.

Related degrees

Undergraduate UNE-LLB-DEG-2021

Bachelor of Laws

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