LAW7276 - Principles of taxation

Leader: Stephen Barkoczy

Offered

City Term 1 2007 (Day)
City Trimester 1 2007 (Day)
City Trimester 2 2007 (Day)

Synopsis

This subject gives students an understanding of the fundamental policies and concepts of taxation law, including income taxation, capital gains taxation and goods and services tax. Emphasis is placed on the policy and economic aspects of taxation law and the constitutional context in which the law operates. The subject also includes analysis of the impact on the Australian taxation regime of the increasing use of technology to effect consumer sales adn purchases.

Objectives

On completion of this subject students will have:

1. acquired an understanding of the fundamental policies underlying the Australian taxation system;
2. acquired an understanding of the essential concepts of Australian taxation law;
3. acquired an appreciation of the constitutional context within which the Australian taxation system operates;
4. developed thorough familiarity with the essential provsions of relevant taxation legislation;
5. acquired an understanding of the effect of the development of technology on the taxation system;
6. further developed skills in statutory interpretation.

Assessment

Examination 70% and Memorandum of Advice 30%

Contact hours

2 hours per week x 12 weeks

Prerequisites

LAW7212, LAW7265, LAW7267, and LAW7271

Co-requisites

LAW7275

Prohibitions

LAW5152