LAW4322 - Advanced taxation law - 2017

This unit will examine a range of advanced income tax, capital gains tax and goods and services tax issues relating to common business, property and commercial transactions. It will consider the structure and taxation of different kinds of legal entities (eg partnerships, trusts and companies) and will examine how the tax law deals with business restructures, demergers, and takeovers. It will also examine a selection of superannuation, fringe benefits, employee share scheme and/or other tax planning issues.

Upon completion of this unit students should be able to:

1. critically analyse, articulate and apply a variety of advanced substantive taxation law concepts;
2. demonstrate a cognitive appreciation of the different taxation treatment of various legal entities and their members;
3. demonstrate legal research and reasoning skills and professional judgment to generate appropriate responses to complex taxation law problems;
4. critically assess taxation law policies and principles and generate appropriate responses to technical legal problems and issues relating to taxation law;
5. apply interpretive techniques to synthesize legal principles from judicial decisions and apply statutory interpretation principles to ascertain the meaning of complex legislation;
6. communicate and collaborate effectively, appropriately and persuasively on advanced issues pertaining to taxation law.

Semesters 1 & 2:

Class participation: 5%

Collaborative group written assignment (problem-based or case analysis) 1250 words: 25%

Examination (2.5 hours writing time plus 30 minutes reading and noting time): 70%

Summer semester:

Class participation: 5%

Collaborative group written assignment (problem-based or case analysis) 1250 words: 25%

Take home examination: 70%

Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.

See also Unit timetable information

Professor Steven Barkoczy

For students who commenced their LLB (Hons) course in 2015 or later: LAW1111;

LAW1114; LAW2101; LAW1112; LAW1113; LAW2102; LAW2111; LAW2111

For students who commenced their LLB course prior to 2015: LAW1100 OR LAW1101 and LAW1102 or LAW1104;

For students who commenced their LLB (Hons) course in 2015 or later: LAW3111, LAW3112 and LAW4704

For students who commenced their LLB course prior to 2015: LAW4704