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Unit (2019)

Information on this page, including unit offerings, is from the 2019 academic year.

Basic Principles of Taxation Law (LLB316)

School School of Law
Credit Points 3
Availability MURDOCH: S1-internal
Teaching Timetables Murdoch S1
Description This unit provides an overview of Australia's income tax system. It examines the subject primarily from a legal perspective, but also considers the economic and social underpinnings of the system. The focus is on the taxation of the individual. The taxation of business enterprises and foreign income is examined in a related unit, 'Advanced Taxation Law'. Topics covered in this unit include: income; capital gains; fringe benefits; deductions; tax accounting; trading stock; and the professional responsibilities of a tax practitioner.
Unit Learning Outcomes This unit is designed to develop in you the ability to solve moderately complicated taxation problems and to think critically about the law in this area. The 2,000 word assignment is intended to improve your research and writing skills and, combined with the final 2 hour written exam, to ensure that you are able to -
1. Identify and understand the fundamental provisions of the Income Tax Assessment Acts 1936 and 1997 and the Fringe Benefits Tax Assessment Act 1986;
2. Locate important provisions of those Acts and associated taxation rulings and commentaries;
3. Advise on the assessment of receipts, and the deduction of expenditures; and
4. Solve moderately difficult problems involving the computation of taxable income and tax liability.
Timetabled Learning Activities 24 hours face-to-face teaching
Unit Learning Experiences The unit is designed to develop in the student the ability to solve moderately complicated taxation problems and to think critically about the law in this area. The 2,500 word assignment is intended to foster self-management and independent research skills and, combined with the final 2 hour written exam, is intended to ensure that the student is able to - i. identify and understand the fundamental provisions of the Income Tax Assessment Acts 1936 and 1997 and the Fringe Benefits Tax Assessment Act 1986; ii. locate important provisions of those Acts and taxation rulings and commentaries relevant to them; iii. advise on the assessment/deductibility of receipts/expenditures; and iv. Solve moderately difficult problems involving the computation of taxable income and tax liability.
Assessment An assignment and an exam.
Prerequisites All Part 1 Law units; LAW260 Contract Law/LLB260 Contract Law; LAW253 Property or both LLB253 Property A and LLB254 Property B.
Appears in these Courses/Majors:
see individual structures for context
Law (LLB); (LLB(Hons)) [New in 2014]
Law + Arts [Combined] (LLB)+(BA)
Law + Arts [Combined] (LLB)+(BA) [New in 2014]
Law + Business [Combined] (LLB)+(BBus)
Law + Business [Combined] (LLB)+(BBus) [New in 2014]
Law + Commerce [Combined] (LLB)+(BCom)
Law + Communication [Combined] (BCommun)+(LLB)
Law + Criminology [Combined] (BCrim)+(LLB) [New in 2018]
Law + Global Security [Combined] (LLB)+(BGS) [New in 2019]
Law + International Business [Combined] (LLB)+(BIB)
Law + Psychology [Combined] (LLB)+(BA) [New in 2018]
Law + Psychology [Combined] (LLB)+(BSc)
Law + Science [Combined] (LLB)+(BSc) [New in 2014]
Law - Graduate Entry (LLB) [New in 2017]
Internet Access RequirementsMurdoch units normally include an online component comprising materials, discussions, lecture recordings and assessment activities. All students, regardless of their location or mode of study, need to have access to and be able to use computing devices with browsing capability and a connection to the Internet via Broadband (Cable, ADSL or Mobile) or Wireless. The Internet connection should be readily available and allow large amounts of data to be streamed or downloaded (approximately 100MB per lecture recording). Students also need to be able to enter into online discussions and submit assignments online.

Contacts

Unit Coordinator
LLB316
Ms Kirstein Fentiman
Lecturer Clinical Legal Education

Murdoch Campus
t: 9360 6572
e: K.Fentiman@murdoch.edu.au
o: 465.2.112 - Law, Murdoch Campus
Unit Contacts
LLB316

MURDOCH: S1-Internal
Mr George Syrota
P/T Teaching Casual

e: G.Syrota@murdoch.edu.au
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