LAW5152

Taxation law 506 (6 points)

(LAW)

Leader: Associate Professor John Glover

Offered:
Clayton First semester 2004 (Day)
Clayton First semester 2005 (Day)

Synopsis:

Objectives: On completion of this subject students should have (1) a basic, up-to-date knowledge of income tax law; (2) an appreciation of taxation law in its historical and constitutional context; (3) a critical knowledge of the central concepts involved in the operation of the income tax system; (4) an awareness of the current tax mix in Australia; (5) an understanding of the dynamic nature of taxation law and the reasons for this dynamism; (6) a clear understanding of the policy issues underlying taxation; (7) developed the ability to evaluate critically new tax proposals; (8) developed skills of statutory interpretation in the context of technical and complex legislation.

Assessment: Optional research assignment (3000 words): 40% + Unseen open book examination (2.5 hours): 60% or 100%

Contact Hours: Three hours of lectures per week

Prerequisites: LAW1100 Legal Process

Prohibitions: BTC3150, LAW5153 in same semester