CO5120 - Taxation Law

Credit points:	03
Year:	2015
Student Contribution Band:	Band 3
Administered by:	College of Business, Law & Governance

Only available for postgraduate students

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.

Prerequisites:	CO5119
Inadmissible Subject Combinations:	CO5110

Availabilities
Townsville, Internal, Study Period 1
Census Date 26-Mar-2015
Coord/Lect:	Assoc. Professor Justin Dabner.
Contact hours:	36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment:	other exams (50%); class tests. as per the subject study guide (50%).
Cairns, Internal, Study Period 1
Census Date 26-Mar-2015
Coord/Lect:	Assoc. Professor Justin Dabner.
Contact hours:	36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment:	other exams (50%); class tests. as per the subject study guide (50%).
JCU Singapore, Internal, Study Period 52
Census Date 30-Jul-2015
Coordinator:	Assoc. Professor Justin Dabner
Contact hours:	36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment:	end of semester exam (50%); other exams (50%).
Restrictions:	An enrolment quota applies to this offering.
JCU Singapore, Internal, Study Period 53
Census Date 26-Nov-2015
Coordinator:	Assoc. Professor Justin Dabner
Contact hours:	36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment:	end of semester exam (50%); other exams (50%).
JCU Brisbane, Internal, Study Period 21
Census Date 02-Apr-2015
Coordinator:	Assoc. Professor Justin Dabner
Contact hours:	36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment:	end of semester exam (50%); other exams (50%).
JCU Brisbane, Internal, Study Period 22
Census Date 13-Aug-2015
Coordinator:	Assoc. Professor Justin Dabner
Contact hours:	36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment:	end of semester exam (50%); other exams (50%).
JCU Brisbane, Internal, Study Period 23
Census Date 10-Dec-2015
Coordinator:	Assoc. Professor Justin Dabner
Contact hours:	36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment:	end of semester exam (50%); other exams (50%).

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.