Overview

The unit examines key aspects of the Commonwealth income tax, goods and services tax and superannuation tax systems. It examines taxation theory and policy and maps the constitutional and administrative framework of the federal tax system. The unit focuses on the following topics: goods and services tax, ordinary and statutory … For more content click the Read More button below.

Offerings

S1-01-CLAYTON-ON-CAMPUS
S2-01-CLAYTON-ON-CAMPUS

Rules

Enrolment Rule

Contacts

Chief Examiner(s)

Professor Stephen Barkoczy
Professor Stephen Barkoczy

Learning outcomes

On successful completion of this unit, you should be able to:
1.

Understand the basic theoretical, constitutional, administrative and policy framework that underpins the Australian federal taxation system;

2.

Understand fundamental principles of goods and services tax, income tax and superannuation tax law;

3.

Understand how to calculate tax liabilities;

4.

Research, select and apply basic principles of taxation law to generate appropriate responses to practical legal problems and commercial issues;

5.

Articulate key concepts concerning the operation of the tax system and evaluate these concepts within theoretical, policy, constitutional and commercial contexts;

6.

Apply interpretive techniques to synthesize legal principles from judicial decisions and apply statutory interpretation principles to determine the meaning of complex legislation;

7.

Evaluate the basic taxation law implications of common commercial transactions; and

8.

Communicate and collaborate in ways that are effective, appropriate and persuasive.

Teaching approach

Active learning

Assessment

1 - Collaborative group research paper
2 - Final exam

Scheduled and non-scheduled teaching activities

Lectures

Workload requirements

Workload

Learning resources

Required resources