James Cook University Subject Handbook - 2000

LA4023:03

Taxation Law

Townsville

Prerequisites: Level 3 LA subjects
Inadmissable Subject Combination: CO3513 LA4001

26 lectures, 13 tutorials. First semester.

Assessable income, allowable deductions, capital gains tax, tax administration (tax returns, objections and appeals).

Learning Objectives:

1. be able to identify items of assessable income and allowable deductions and calculate taxable income and capital gains;
2. gain a thorough understanding of the objection and appeal procedure;
3. have a sound appreciation of the operation of the Income Tax Assessment Act 1936 (Cth).

On-course assessment (20%); final examination (80%) (subject to variation).