LAW7276 - Principles of taxation

Leader(s): Professor Stephen Barkoczy

Offered

City (Melbourne) Trimester 1 2009 (On-campus split block of classes)

Synopsis

This subject provides students with an understanding of the fundamental policies and concepts of taxation law, including income taxation, capital gains taxation and goods and services taxation. The subject focuses on the application of the taxation law to common commercial transactions.

Objectives

On completion of this subject students will have:

1. acquired an understanding of the fundamental policies underlying the Australian taxation system;
2. acquired an understanding of the essential concepts of Australian taxation law;
3. acquired an appreciation of the constitutional context within which the Australian taxation system operates;
4. developed thorough familiarity with the essential provisions of relevant taxation legislation;
5. acquired an understanding of the effect of the development of technology on the taxation system;
6. further developed skills in statutory interpretation.

Assessment

Supervised examination 70% ( 3 hours plus 30 minutes reading and noting time); Assignment 30% (2,250 words)

Contact hours

24 contact hours per semester (either intensive, semi-intensive or semester long, depending on the Faculty resources, timetabling and requirements)

Prohibitions

LAW5152