LA4024 - Advanced Taxation Law

Credit points:	03
Year:	2013
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;
• understand the taxation consequences of international transactions;
• calculate company income tax liability and the taxation consequences of corporate distributions;
• describe the operation of the GST and the taxation of fringe benefits;
• describe the system of taxation administration.

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 acquisition of coherent and disciplined sets of skills, knowledge, values and professional ethics from at least one discipline area;
• 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 29-Aug-2013
Coordinator:	Professor Stephen Graw
Lecturer:	Mrs Van Le.
Contact hours:	26 hours lectures 12 hours tutorials
Assessment:	end of semester exam (60%); other exams (40%).
Cairns, Internal, Study Period 2
Census Date 29-Aug-2013
Coordinator:	Professor Stephen Graw
Lecturer:	Assoc. Professor Justin Dabner.
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.