James Cook University Subject Handbook - 2023
For subject information from 2025 and onwards, please visit the new JCU Course and Subject Handbook website.
LA4024 - Advanced Taxation Law
| Credit points: | 03 |
| Year: | 2023 |
| Student Contribution Band: | Band 4 |
| Prerequisites: | LA4023 or BU3112 or CO3513 |
| Administered by: | College of Business, Law & Governance |
Subject Description
- 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
Subject Assessment
- Written > Examination (centrally administered) - (50%) - Individual
- Written > Test/Quiz 1 - (25%) - Individual
- Written > Test/Quiz 2 - (25%) - Individual
Note that 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.
Inadmissible Subject Combinations: CO3514
Availabilities
Townsville Bebegu Yumba, Trimester 3, External | |
| Census date: | Thursday, 05 Oct 2023 |
| Study Period Dates: | Monday, 11 Sep 2023 to Saturday, 09 Dec 2023 |
| Coordinator(s): | Assoc. Professor Jamie Fellows |
| Lecturer(s): | EMPRO Stephen Graw MRS Keta Roseby MR Andrew Kaye MRS Jodie Maxfield |
| Workload expectations: | The student workload for this 3 credit point subject is approximately 130 hours.
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| Method of delivery: | WWW - LearnJCU |