CO5120 - Taxation Law

Credit points:	03
Year:	2016
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 24-Mar-2016
Coord/Lect:	Professor Stephen Graw.
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 24-Mar-2016
Coord/Lect:	Professor Stephen Graw.
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 53
Census Date 08-Dec-2016
Coordinator:	Professor Stephen Graw
Contact hours:	36 hours workshops/Seminars - Refer to subject study guide for detail
Assessment:	end of semester exam (50%); other exams (50%).
JCU Singapore, Internal, Study Period 51
Census Date 07-Apr-2016
Coordinator:	Professor Stephen Graw
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 07-Apr-2016
Coordinator:	Professor Stephen Graw
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 11-Aug-2016
Coordinator:	Professor Stephen Graw
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 08-Dec-2016
Coordinator:	Professor Stephen Graw
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.