Postgraduate - UnitLAW7276 - Principles of taxation

This unit entry is for students who completed this unit in 2014 only. For students planning to study the unit, please refer to the unit indexes in the the current edition of the Handbook. If you have any queries contact the managing faculty for your course or area of study.

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6 points, SCA Band 3, 0.125 EFTSL

Refer to the specific census and withdrawal dates for the semester(s) in which this unit is offered, or view unit timetables.

Level	Postgraduate
Faculty	Faculty of Law
Offered	City (Melbourne) Trimester 1 2014 (On-campus split block of classes) City (Melbourne) Trimester 2 2014 (On-campus block of classes)

Notes

For postgraduate Law discontinuation dates, please see http://www.law.monash.edu.au/current-students/postgraduate/pg-disc-dates.html
For postgraduate Law unit timetables, please see http://law.monash.edu.au/current-students/course-unit-information/timetables/postgraduate/index.html

Quota applies

Postgraduate programs are based on a model of small group teaching and therefore class sizes need to be restricted.

Synopsis

This unit provides students with an understanding of the fundamental policies and concepts of taxation law, including income taxation, capital gains taxation and goods and services taxation. The unit focuses on the application of the taxation law to common commercial transactions.

Outcomes

On completion of this unit students will have:

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

Assessment

Research assignment (3,750 words): 50%
Take-home exam (3,750 words): 50%

Chief examiner(s)

Ms Mei-Ling Barkoczy Personal ProfilePersonal Profile (http://www.law.monash.edu/staff/postgraduate/sess-mlbarkoczy.html)

Workload requirements

24 contact hours per semester (either intensive, semi-intensive or semester long, depending on the Faculty resources, timetabling and requirements)

Prohibitions

LAW5152