CO5120 - Taxation Law
| Credit points: | 03 |
| Year: | 2010 |
| Student Contribution Band: | Band 3 |
| Administered by: | School of Law Office |
<b>Course or course code of students permitted to enrol:</b> Students enrolled in any postgraduate certificates, diplomas or degrees offered by the University are permitted to enrol in this subject. <b>Course or course code of students not permitted to enrol:</b> Students enrolled in any undergraduate qualifications offered by the University are not permitted to enrol in this subject.
This subject examines fundamental issues in the design of tax legislation, which arise in both developed and developing countries. The major tax instruments discussed will be individual and corporate income taxes. The course contrasts the policy choices evident in Australian legislation with choices made in selected other jurisdictions.
Learning Outcomes
- To develop an understanding of individual and corporate income tax topics, focussing on inclusions in the tax base; deductions; tax accounting; corporate tax systems; corporate distributions; corporate reorganisations and an outline of international aspects.
Graduate Qualities
- 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 speak and write clearly, coherently and creatively;
- The ability to generate, calculate, interpret and communicate numerical information in ways appropriate to a given discipline or discourse.
| Prerequisites: | CO5119 |
| Inadmissible Subject Combinations: | CO5110 |
Availabilities | |
| Townsville, Block, Study Period 6 | |
| Census Date 24-Jun-2010 | |
| Face to face teaching 19-Jun-2010 to 11-Jul-2010 (Sat 19/6 & Sun 20/6 9-5pm AND Sat 26/6 & Sun 27/6 9-5pm AND Sat 10/7 & Sun 11/7 9-5pm) | |
| Coord/Lect: | Professor Stephen Graw. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (50%). |
| Special Assessment Requirements: | Each student must achieve an overall total of 50% or greater for all invigilated assessment. |
| Cairns, Internal, Study Period 1 | |
| Census Date 25-Mar-2010 | |
| Coordinator: | Professor Stephen Graw |
| Lecturer: | Assoc. Professor Justin Dabner. |
| Contact hours: |
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| Assessment: | end of semester exam (50%); other exams (50%). |
| Special Assessment Requirements: | Each student must achieve an overall total of 50% or greater for all invigilated assessment. |
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 15-Apr-2010 | |
| Coordinator: | Assoc. Professor Justin Dabner |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (50%). |
| Special Assessment Requirements: | Each student must achieve an overall total of 50% or greater for all invigilated assessment. |
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 12-Aug-2010 | |
| Coordinator: | Assoc. Professor Justin Dabner |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (50%). |
| Special Assessment Requirements: | Each student must achieve an overall total of 50% or greater for all invigilated assessment. |
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 09-Dec-2010 | |
| Coordinator: | Assoc. Professor Justin Dabner |
| Contact hours: |
|
| Assessment: | end of semester exam (50%); other exams (50%). |
| Special Assessment Requirements: | Each student must achieve an overall total of 50% or greater for all invigilated assessment. |
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.