LA4024 - Advanced Taxation Law

Credit points:	03
Year:	2009
Student Contribution Band:	Band 3
Administered by:	School of Law Office

An in-depth consideration of selected topics in income tax and of other taxation related topics drawn from other Australian taxation legislation.

Learning Outcomes

• calculate the capital gains tax consequences of selected capital transactions;
• calculate the imputation consequences of dividend payments and receipts;
• describe the Commissioners assessment, default assessment, reassessment and coercive powers;
• describe the operation of GST in Australia;
• describe the operation of the more important State Taxes that are levied in Australia;
• describe the taxation consequences (for both residents and non-residents) of transactions having cross-border taxation implications;
• explain the operation of Fringe Benefits Taxation in Australia;
• explain the rulings, objections and appeals processes.

Graduate Qualities

• The ability to adapt knowledge to new situations;
• The ability to define and to solve problems in at least one discipline area;
• The ability to think critically, to analyse and evaluate claims, evidence and arguments, and to reason and deploy evidence clearly and logically;
• The ability to deploy critically evaluated information to practical ends;
• The ability to find and access information using appropriate media and technologies;
• The ability to select and organise information and to communicate it accurately, cogently, coherently, creatively and ethically;
• The ability to read complex and demanding texts accurately, critically and insightfully;
• The ability to generate, calculate, interpret and communicate numerical information in ways appropriate to a given discipline or discourse;
• The ability to work individually and independently.

Prerequisites:	LA4023 or BU3112 or CO3513
Inadmissible Subject Combinations:	CO3514

Availabilities
Townsville, Internal, Study Period 2
Census Date 28-Aug-2009
Coord/Lect:	Professor Stephen Graw.
Contact hours:	26 hours lectures 12 hours tutorials
Assessment:	end of semester exam (60%); other exams (40%).
Cairns, Internal, Study Period 2
Census Date 28-Aug-2009
Coord/Lect:	Professor Stephen Graw.
Contact hours:	26 hours lectures 12 hours tutorials
Assessment:	end of semester exam (60%); other exams (40%).

Note: Minor variations might occur due to the continuous Subject quality improvement process, and in case of minor variation(s) in assessment details, the Subject Outline represents the latest official information.