Taxation Law

This subject is not offered in 2011.

For the purposes of considering requests for Reasonable Adjustments under the Disability Standards for Education (Cwth 2005), and Students Experiencing Academic Disadvantage Policy, academic requirements for this subject are articulated in the Subject Description, Subject Objectives, Generic Skills, and Assessment Requirements of this entry.

The University is dedicated to providing support to those with special requirements. Further details on the disability support scheme can be found at the Disability Liaison Unit website: http://www.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.

• Tutorial participation and attendance (5%);
• 750 word answer to one hypothetical problem (5% due week 4);
• 2000 word answer to one complex hypothetical problem to be completed in student pairs (30% due week 8);
• Final two-hour open-book examination (60%).

EITHER Fundamental Tax Legislation (Thomsons, current edition) OR Core Tax Legislation (CCH, current edition);

AND

Coleman et al, Principles of Taxation Law (Thomsons, 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.