Taxation Law I

This subject has the following teaching availabilities in 2016:

120 hours

Successful completion of the below subject or equivalent:

It is strongly recommended that students have completed at least 100 points of undergraduate study before enrolling in this subject. The subject level is an indicator as to the difficulty of the subject and expected workload.

For the purposes of considering request for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Student Support and Engagement Policy, academic requirements for this subject are articulated in the Subject Overview, Learning Outcomes, Assessment and Generic Skills sections of this entry.

It is University policy to take all reasonable steps to minimise the impact of disability upon academic study, and reasonable adjustments will be made to enhance a student's participation in the University's programs. Students who feel their disability may impact on meeting the requirements of this subject are encouraged to discuss this matter with a Faculty Student Adviser and Student Equity and Disability Support: http://services.unimelb.edu.au/disability

This subject provides students with an overview of the operation of the Australian taxation system with an emphasis on solving common practical tax questions. The subject examines income tax, capital gains tax, fringe benefits tax and goods and services tax law for different types of taxpayers.

The objectives of this course are to provide students with the basic principles of taxation law in Australia and the skills to develop future learning and understanding of taxation law issues.

• 2,000 word answer to one complex hypothetical problem to be completed in student pairs (30%);
• Final two-hour open-book examination (70%).

Students are to complete the assignment with one other person enrolled in the subject. Students are free to form their own pairs and partners do not have to be enrolled in the same tutorial. Students who are unable to find a partner will have a partner assigned to them.

The due date of the above assessment will be available to enrolled students via the LMS.

• Fundamental Tax Legislation (Thomson Reuters, current edition); AND
• Sadiq et al, Principles of Taxation Law (Thomson Reuters, current edition).

This subject potentially can be taken as a breadth subject component for the following courses:

• Bachelor of Arts
• Bachelor of Biomedicine
• Bachelor of Commerce
• Bachelor of Environments
• Bachelor of Music
• Bachelor of Science
• Bachelor of Engineering

You should visit learn more about breadth subjects and read the breadth requirements for your degree, and should discuss your choice with your student adviser, before deciding on your subjects.

On completion of the subject, students should have developed the following generic skills:

• Attitudes towards knowledge that include valuing truth, openness to new ideas and ethics associated with knowledge creation and usage;
• The capacity for close reading and analysis of a range of sources;
• The capacity for critical and independent thought and reflection;
• The capacity to solve problems, including through the collection and evaluation of information;
• The capacity to communicate, both orally and in writing;
• The capacity to plan and manage time;
• The capacity to participate as a member of a team;
• Intercultural sensitivity and understanding.

In addition, on completion of the subject, students should have developed the following skills specific to the discipline of law:

• Capacity to solve tax problems by collecting and evaluating information from a variety of sources;
• Communicate solutions to tax problems both orally and in writing;
• Ability to work in groups to solve legal tax problems and critically analyse legal materials in a classroom setting.