BX3112 - Taxation Law
| Credit points: | 03 |
| Year: | 2016 |
| Student Contribution Band: | Band 3 |
| Administered by: | College of Business, Law & Governance |
The constitutional division of taxing powers and the constraints on the Commonwealths power to tax; the operation and administration of Australia's Income Tax system.
Learning Outcomes
- calculate the taxation liability of those who derive assessable income as individuals; through partnerships and trusts; and either as or through companies;
- describe the collection mechanisms used by the Australian Taxation Office;
- describe the legal basis for the exercise of the Commonwealths taxation power;
- explain the major anti-avoidance provisions of the Income Tax Assessment Act;
- calculate the taxation consequences of: capital gains and losses; receipt of superannuation and employment and other termination payments; and primary production income;
- identify those outgoings which are deductable for income taxation purposes;
- identify those receipts which form part of taxable income or which are taxable as fringe benefits.
| Prerequisites: | (LA1101 AND LA1102) OR BU1112 OR BU1812 OR BU2111 OR CO1501 |
| Inadmissible Subject Combinations: | CO3513 LA4023 BU3112 |
Availabilities | |
| Townsville, Internal, Study Period 1 | |
| Census Date 24-Mar-2016 | |
| Coordinator: | Assoc. Professor Justin Dabner |
| Lecturers: | Professor Stephen Graw, Mrs Van Le. |
| Contact hours: |
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| Assessment: | end of semester exam (60%); 2 tests worth 20% each (40%). |
| External, Study Period 1 | |
| Census Date 24-Mar-2016 | |
| Coordinator: | Assoc. Professor Justin Dabner |
| Lecturer: | Mrs Van Le. |
| Assessment: | end of semester exam (60%); 2 tests worth 20% each (40%). |
| Cairns, Internal, Study Period 1 | |
| Census Date 24-Mar-2016 | |
| Coord/Lect: | Assoc. Professor Justin Dabner. |
| Contact hours: |
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| Assessment: | end of semester exam (60%); 2 tests worth 20% each (40%). |
| JCU Singapore, Internal, Study Period 52 | |
| Census Date 11-Aug-2016 | |
| Coordinator: | Assoc. Professor Justin Dabner |
| Contact hours: |
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| Assessment: | end of semester exam (60%); 2 tests worth 20% each (40%). |
| JCU Singapore, Internal, Study Period 51 | |
| Census Date 07-Apr-2016 | |
| Coordinator: | Assoc. Professor Justin Dabner |
| Contact hours: |
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| Assessment: | end of semester exam (60%); 2 tests worth 20% each (40%). |
| JCU Brisbane, Internal, Study Period 21 | |
| Census Date 07-Apr-2016 | |
| Coordinator: | Assoc. Professor Justin Dabner |
| Contact hours: |
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| Assessment: | end of semester exam (60%); 2 tests worth 20% each (40%). |
| JCU Brisbane, Internal, Study Period 23 | |
| Census Date 08-Dec-2016 | |
| Coordinator: | Assoc. Professor Justin Dabner |
| Contact hours: |
|
| Assessment: | end of semester exam (60%); 2 tests worth 20% each (40%). |
| JCU Brisbane, Internal, Study Period 22 | |
| Census Date 11-Aug-2016 | |
| Coordinator: | Assoc. Professor Justin Dabner |
| Contact hours: |
|
| Assessment: | end of semester exam (60%); 2 tests worth 20% each (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.