Note: This is an archived Handbook entry from 2012.
|Dates & Locations:|| |
This subject has the following teaching availabilities in 2012:Semester 1, Parkville - Taught on campus.
Timetable can be viewed here. For information about these dates, click here.
|Time Commitment:||Contact Hours: One 2-hour lecture and one 1-hour tutorial per week. |
Total Time Commitment: 96 hours.
Legal Method and Reasoning; Principles of Public Law; Torts; Legal Theory; or in each case their equivalents.
|Recommended Background Knowledge:||Students will find it advantageous to have studied, or be studying, Equity and Trusts and Corporations Law, or in each case their equivalents.|
|Non Allowed Subjects:||None.|
|Core Participation Requirements:||
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/.
CoordinatorProf Ann O'Connell
ContactMelbourne Law School Student Centre
Tel: +61 3 8344 4475
The subject is intended to introduce law students to Australia's tax system. It then focuses on the principles of income taxation and the policy issues in the design of an income tax including issues of equity, efficiency and simplicity in the tax law and the progressive income tax rate structure. The core of the subject is an examination of the principles, statutory and case law of the income tax including assessable income, capital gains, fringe benefits, deductible expenses and anti-avoidance provisions.
On completion of the subject, students should be able to:
Kobetsky et al., Income Tax: Text Materials and Essential Cases (2008) 7th Ed.
|Breadth Options:|| |
This subject is not available as a breadth subject.
|Fees Information:||Subject EFTSL, Level, Discipline & Census Date|
On completion of the subject, students should have developed the following generic skills:
In addition, on completion of the subject, students should have developed the following skills specific to the discipline of law:
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