Postgraduate UNE-LSSU592-2021

Taxation Law

Duration

16 weeks

Study method

Online & on-campus

Available loans

FEE-HELP

Assessments

Subjects may require attendance

Prior study

Not required

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

2021

Subject details

What you'll learn

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

demonstrate an in-depth understanding of the nature and scope of the principles that govern the operation of taxation law, eg knowledge of the concepts of assessability, income, deductability, special taxpayers, international taxation and taxation planning; 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;
use cognitive and creative skills to exercise critical thinking and judgement in evaluating the effectiveness of the current taxation law; reflect on the effects of the anti-avoidance provisions in the income tax legislation; and discuss contemporary issues and suggest how they should be regulated by taxation law;
use creativity, 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 including executing accurate calculations of taxation liability; and
plan construct and communicate written advice for a range of interested parties that is clear, coherent and well-argued.

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

Others

Candidature in the Graduate Certificate in Accounting or the Master of Professional Accounting.

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.

Where calculators are permitted in examinations, it must be selected from an approved list, which can be accessed from the Further Information link below.

Further information

Description

This subject introduces students to the fundamental legal principles underscoring Australian taxation law. The topics covered include: taxation theory; income from personal exertion and the impact of residency; overview of fringe benefits tax; income from property and business; goods and services tax; general deductions; specific deductions; tax accounting; trading stock; capital allowances; capital gains tax principles; taxation of partnership and trust income; and taxation of companies.

Assessments

Problem Question: 2500 words. Relates to Learning Outcomes 1, 2, 3, 4 Online Assessment: Relates to Learning Outcomes 1, 2, 3, 4 Final Examination: Open Book Examination. 2 hrs 15 mins. Relates to Learning Outcomes 1, 2, 3, 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.

Problem Question (20%)
Online Assessment (20%)
Final Examination (60%)

Textbooks

Related degrees

Postgraduate UNE-MPA-GCE-2021

Graduate Certificate in Accounting

Postgraduate UNE-MPA-MAS-2021

Master of Professional Accounting