BUSN9122 Perspectives on Taxation Law

This topic examines Australian taxation law and has a specific focus on the following: tax and policy, goods and services tax, income tax law, residence and source, ordinary income, statutory income, capital gains tax, general deductions, specific deductions, entities - basics, anti-avoidance, tax planning, fringe benefits tax, and tax technical research.

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

1. Identify, analyse and synthesise the sources of tax law and apply them to practical situations and transmit that knowledge
2. Identify and apply legal research principles to solve complex tax issues
3. Write a tax law research paper exercising professional judgement for audiences such as tax administrators, accounting and legal practitioners as well as non-specialists
4. Develop oral communications skills and exercise professional judgement in addressing practical tax issues