BUSN3054 Taxation Law and Practice

2018

4.5

1 x 2-hour lecture weekly
1 x 50-minute tutorial weekly

1 ^ BUSN2042 - Corporations Law
1a BUSN2018 - Corporations Law
2 1 of LLAW2224, LLAW2323
Must Satisfy: (((1 or 1a)) or (2))

BUSN3022 has been successfully completed

Bachelor of Business; Bachelor of Commerce; Bachelor of Laws and Legal Practice; Bachelor of Laws and Legal Practice (Honours); Bachelor of Laws and Legal Practice (Graduate entry); Bachelor of Laws and Legal Practice (Graduate Entry) (Honours)

An introduction to tax policy and income tax, goods and services tax and fringe benefits tax law. This knowledge is obtained by developing the ability to identify, analyse and synthesise the sources of tax law and apply them to practical situations. The topic focuses on recent tax reforms, case law and academic journal articles. The provision of interactive lectures (with pre-reading) and flipped learning and team learning based tutorials provides great scope for active student participation. The topic aims to improve generic skills through a combination of lecture, tutorial, assignment and examination problems, and tutorial and team participation.

This topic aims to:

• introduce students to taxation law and policy principles, covering a broad range of Commonwealth taxation law
• provide students with an understanding of the principles of taxation law
• equip students with skills to keep up to date with ongoing reforms
• develop generic cognitive skills (especially analytical and evaluative skills), and behavioural skills (personal and interpersonal skills) which can be employed in an organisational work environment.

Upon successful completion of this topic students will be able to:

1. Identify, analyse and synthesise the sources of tax law and apply them to practical situations
2. Explain, in broad terms, tax policy and tax practice
3. Link the latest research and scholarship obtained through the study of recent tax reforms, case law and academic journal articles.