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