Abstract
This subject presents students to Australian Taxation Law policies and principles in a practical business environment. Students will interpret relevant tax law and apply other legal resources to scenarios typical of those encountered by professional accountants to produce client advice. The focus of this subject is on the application of … For more content click the Read More button below.
Syllabus
Assessable income, allowable deductions, capital gains tax, tax rates and tax offsets, special provisions of taxation (repairs, depreciation, and capital allowances), fringe benefits tax and Goods and Services Tax ( including BAS).
Learning outcomes
Upon successful completion of this subject, students should:
1.
be able to identify and explain the rules of law relating to taxation law and identify the potential tension between compliance with ethical principles, and the interrelationship between laws, regulations, and the public interest;
2.
be able to demonstrate a capacity to engage and use legal research skills to apply the law to legal problems relating to taxation so as to reach a solution;
3.
be able to demonstrate Information & Research Literacy skills and explain how information and communication technology enhances the efficiency and effectiveness of reporting and communication with the Australian Taxation Office;
4.
be able to analyse legal rules so as to differentiate between possible outcomes to the legal issues arising from novel fact situations;
5.
be able to explain the importance of active listening and effective interviewing techniques to elicit facts in respect to a tax problem; and
6.
be able to communicate clearly and concisely in a range of formal and informal situations and settings to clients and other stakeholders.
Enrolment restrictions
Postgraduate students only and not available to students who have completed LAW505
Pre-requisite
Incompatible