Undergraduate UNE-LAW493-2021

Taxation Law

Duration

16 weeks

Study method

Online & on-campus

Available loans

FEE-HELP

Assessments

Subjects may require attendance

Prior study

Required

Study terms

28 Jun 2021

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

Times Higher Education Ranking 2021

N/A

Subject details

What you'll learn

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

demonstrate an advanced understanding and mastery of the legislation and procedures necessary for tax compliance, particularly relating to Fringe Benefits, Goods and Services, Small Business Entities, and Financial Transactions; tax avoidance and evasion; and tax administration;
use cognitive, technical and creative skills to employ the skills of legal research techniques including identifying primary sources, critical analysis, reasoning and argument to communicate independent opinions on legal issues relevant to taxation law; and
produce clear and coherent written communications that are based upon analysis, synthesis, and the application of professional judgement, as well as reflection and evaluation of the relevant law, to competently and confidently explain and quantify the income tax consequences of complex factual problems.

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-LAW131-Torts Law

and

UNE-LAW351-Corporations Law

and

UNE-LAW101-Law in Context

and

UNE-LAW102-Legal Professional Skills

and

UNE-LAW310-Civil Dispute Resolution

and

UNE-LAW283-Property Law

and

UNE-LAW352-Taxation Law

and one of

UNE-LAW162-Criminal Law
UNE-LAW312-Criminal and Civil Procedure (No longer available)

and one of

UNE-LAW172-Contract Law
UNE-LAW272-Law of Contract II (No longer available)

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 builds upon foundational Australian taxation law knowledge. The topics covered include: fringe benefits taxation; goods and services taxation; taxation of superannuation entities and special tax payers; tax losses; tax avoidance and evasion; ethical and professional obligations of tax advisers and tax agents; and tax administration.

Assessments

Online Assessment: 1000 words. Relates to Learning Outcomes 1-3 Research Essay: 2500 words. Relates to Learning Outcomes 1-3 Final Examination: Open Book Examination: 2000 words. Relates to Learning Outcomes 1-3 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%)
Open Book Examination (60%)
Research Essay (20%)

Textbooks

Current study term: 27 Jun 21 to 24 Sep 21

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

Related degrees

Undergraduate UNE-LLB-DEG-2021

Bachelor of Laws