Taxation Law

• • 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.

Others

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

Additional requirements

• Equipment requirements - 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).
• Software requirements - 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
• Travel requirements - Travel may be required to attend the Final Examination for this subject.
• Other requirements -

  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

This subject examines the fundamental principles of income tax law, including capital gains. You will gain an understanding of the workings and implications of the Income Tax Assessment Act 1997 and cognate legislation such as the Taxation Administration Act 1953 and the Fringe Benefits Tax Assessment Act 1986. This subject will help you to understand the complexities of how taxation law operates – including the working of the goods and services tax under A New Tax System (Goods and Services Tax) Act 1999. You will also explore the principles of statutory interpretation, while developing your legal research, writing and critical thinking skills to benefit your ongoing professional development.

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%)