LLB347 Taxation Law
To view more information for this unit, select Unit Outline from the list below. Please note the teaching period for which the Unit Outline is relevant.
| Unit code: | LLB347 |
|---|---|
| Prerequisite(s): | LLB101 |
| Antirequisite(s): | AYB325, AYB219, LWB364, AYB203 |
| Credit points: | 12 |
| Timetable | Details in HiQ, if available |
| Availabilities |
|
| CSP student contribution | $2,124 |
| Pre-2021 CSP student contribution | $1,663 The pre-2021 commonwealth supported place (CSP) contribution amount only applies to students enrolled in a course prior to 2021. To learn more, visit our Understanding your fees page. |
| Domestic tuition unit fee | $3,204 |
| International unit fee | $4,368 |
Unit Outline: Semester 1 2025, Gardens Point, Internal
| Unit code: | LLB347 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | LLB101 |
| Anti-requisite: | AYB325, AYB219, LWB364, AYB203 |
| Coordinator: | Felicity Deane | felicity.deane@qut.edu.au |
Overview
Taxation law is a fundamental part of general commercial practice. Therefore, knowledge of taxation legislation and its commercial application to the business environment is required. Awareness of the incidence of Commonwealth taxes, including income tax, capital gains tax and fringe benefits tax, is essential in order to give advice in relation to commercial and domestic transactions. In addition to this knowledge of the taxation issues surrounding superannuation, companies, partnerships and trusts is essential for any aspiring tax professional.
Learning Outcomes
On successful completion of this unit you will be able to:
- Explain the process by which taxation law is administered and describe the practical problems that arise in a taxation dispute (CLO 1.1)
- Critique the fundamental concepts relevant to the Australian taxation system, including the incidence of income, capital gains and other taxes (CLOs 1.1, 2.1,)
- Resolve real world problems relating to taxation law through the application of appropriate research strategies and problem solving techniques (CLOs 1.1, , 2.1, , 3.1, 3.3)
- Distinguish between appropriate taxation planning mechanisms and tax evasion and avoidance (CLOs 1.1, , 2.3, , 5.1)
- Discuss contemporary issues involved in a taxation system that operates in a volatile political, social and economic context (CLOs 1.1, 1.5, 2.3)
- Effectively communicate, orally and in writing, legal concepts and solutions to real world problems (CLOs 1.1, 2.1, 4.1)
Content
The material covered in this unit includes:
- concepts of residence and source
- basic concepts of income and capital gains tax
- deductions
- tax evasion and tax planning
- administrative provisions of the income tax legislation
- other taxes, including Goods and Services tax (GST) and Fringe Benefits tax (FBT).
Skills
In this unit you will further develop the following skills:
- critical thinking and legal analysis
- problem solving
- oral and written communication
- ethical orientation.
Learning Approaches
This unit employs an active and collaborative approach to learning. It involves an online, self-led learning practice and live workshops where you will learn from experts and your peers. Prior to live workshops, you will be supported and engaged in this unit through the delivery of weekly material, podcasts delivered by experts, interactive quizzes and formative learning activities, and collaborative discussions that will introduce a range of practical and theoretical perspectives.
Your participation in the unit will include:
- Engagement with online materials
- Discussions on Canvas and in live workshops
- Collaboration with peers and experts to network and share your understandings
Feedback on Learning and Assessment
You will be provided formative assessment (feedback) on your understanding of taxation law and on your ability to demonstrate the graduate capabilities and skills being taught in this unit. In this unit you will receive formative feedback through:
- individual feedback on your Objection assessment and the CRA (all students)
- generic feedback on the unit's Canvas site
- the option of private consultation with a member of the teaching team during student consultation.
Assessment
Overview
Assessment in this unit is both summative and formative.
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Objection and Memorandum
Objection to Assessment and Memorandum of Advice: Acting as a taxation lawyer, you are will complete an objection to an assessment by the Australian Tax Office (ATO) using the ATO 'Objection form (tax professionals)' available at www.ato.gov.au and a covering Memorandum of Advice to be provided to your managing partner. The 'Reasons for Objection' section of the objection form should be 1000 words in length. The remainder of the objection form must also be completed but is not included in the word count. The Memorandum of Advice should be 1000 words in length. The maximum word limit on the 'Reasons for Objection' and Memorandum of Advice combined is 2000 words.
This assignment is eligible for the 48-hour late submission period and assignment extensions.
Assessment: Examination
An end-of-semester examination (open book) will assess the depth of your knowledge and understanding of the topics of the unit as well as your ability to analyse and apply relevant legal rules and principles to solve defined problems. All topics covered in the unit are assessable.
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Online resources for this unit are available the unit Canvas site.
Resource Materials
Prescribed text(s)
Sadiq, K., Krever, R., Black, C., Obst, W., Hanegbi, R., Ting, A., & Jogarajan, S. (2023). Principles of taxation law (16th edition.). Thomson Reuters Professional Australia Limited.
Reference book(s)
Stephen Barkoczy, Australian Tax Casebook (Oxford University Press)
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with this unit.
Unit Outline: Semester 1 2025, Online
| Unit code: | LLB347 |
|---|---|
| Credit points: | 12 |
| Pre-requisite: | LLB101 |
| Anti-requisite: | AYB325, AYB219, LWB364, AYB203 |
Overview
Taxation law is a fundamental part of general commercial practice. Therefore, knowledge of taxation legislation and its commercial application to the business environment is required. Awareness of the incidence of Commonwealth taxes, including income tax, capital gains tax and fringe benefits tax, is essential in order to give advice in relation to commercial and domestic transactions. In addition to this knowledge of the taxation issues surrounding superannuation, companies, partnerships and trusts is essential for any aspiring tax professional.
Learning Outcomes
On successful completion of this unit you will be able to:
- Explain the process by which taxation law is administered and describe the practical problems that arise in a taxation dispute (CLO 1.1)
- Critique the fundamental concepts relevant to the Australian taxation system, including the incidence of income, capital gains and other taxes (CLOs 1.1, 2.1,)
- Resolve real world problems relating to taxation law through the application of appropriate research strategies and problem solving techniques (CLOs 1.1, , 2.1, , 3.1, 3.3)
- Distinguish between appropriate taxation planning mechanisms and tax evasion and avoidance (CLOs 1.1, , 2.3, , 5.1)
- Discuss contemporary issues involved in a taxation system that operates in a volatile political, social and economic context (CLOs 1.1, 1.5, 2.3)
- Effectively communicate, orally and in writing, legal concepts and solutions to real world problems (CLOs 1.1, 2.1, 4.1)
Content
The material covered in this unit includes:
- concepts of residence and source
- basic concepts of income and capital gains tax
- deductions
- tax evasion and tax planning
- administrative provisions of the income tax legislation
- other taxes, including Goods and Services tax (GST) and Fringe Benefits tax (FBT).
Skills
In this unit you will further develop the following skills:
- critical thinking and legal analysis
- problem solving
- oral and written communication
- ethical orientation.
Learning Approaches
This unit employs an active and collaborative approach to learning. It involves an online, self-led learning practice and live workshops where you will learn from experts and your peers. Prior to live workshops, you will be supported and engaged in this unit through the delivery of weekly material, podcasts delivered by experts, interactive quizzes and formative learning activities, and collaborative discussions that will introduce a range of practical and theoretical perspectives.
Your participation in the unit will include:
- Engagement with online materials
- Discussions on Canvas and in live workshops
- Collaboration with peers and experts to network and share your understandings
Feedback on Learning and Assessment
You will be provided formative assessment (feedback) on your understanding of taxation law and on your ability to demonstrate the graduate capabilities and skills being taught in this unit. In this unit you will receive formative feedback through:
- individual feedback on your Objection assessment and the CRA (all students)
- generic feedback on the unit's Canvas site
- the option of private consultation with a member of the teaching team during student consultation.
Assessment
Overview
Assessment in this unit is both summative and formative.
Unit Grading Scheme
7- point scale
Assessment Tasks
Assessment: Objection and Memorandum
Objection to Assessment and Memorandum of Advice: Acting as a taxation lawyer, you are will complete an objection to an assessment by the Australian Tax Office (ATO) using the ATO 'Objection form (tax professionals)' available at www.ato.gov.au and a covering Memorandum of Advice to be provided to your managing partner. The 'Reasons for Objection' section of the objection form should be 1000 words in length. The remainder of the objection form must also be completed but is not included in the word count. The Memorandum of Advice should be 1000 words in length. The maximum word limit on the 'Reasons for Objection' and Memorandum of Advice combined is 2000 words.
This assignment is eligible for the 48-hour late submission period and assignment extensions.
Assessment: Examination
An end-of-semester examination (open book) will assess the depth of your knowledge and understanding of the topics of the unit as well as your ability to analyse and apply relevant legal rules and principles to solve defined problems. All topics covered in the unit are assessable.
Academic Integrity
Academic integrity is a commitment to undertaking academic work and assessment in a manner that is ethical, fair, honest, respectful and accountable.
The Academic Integrity Policy sets out the range of conduct that can be a failure to maintain the standards of academic integrity. This includes, cheating in exams, plagiarism, self-plagiarism, collusion and contract cheating. It also includes providing fraudulent or altered documentation in support of an academic concession application, for example an assignment extension or a deferred exam.
You are encouraged to make use of QUT’s learning support services, resources and tools to assure the academic integrity of your assessment. This includes the use of text matching software that may be available to assist with self-assessing your academic integrity as part of the assessment submission process.
Breaching QUT’s Academic Integrity Policy or engaging in conduct that may defeat or compromise the purpose of assessment can lead to a finding of student misconduct (Code of Conduct – Student) and result in the imposition of penalties under the Management of Student Misconduct Policy, ranging from a grade reduction to exclusion from QUT.
Resources
Online resources for this unit are available the unit Canvas site.
Resource Materials
Prescribed text(s)
Sadiq, K., Krever, R., Black, C., Obst, W., Hanegbi, R., Ting, A., & Jogarajan, S. (2023). Principles of taxation law (16th edition.). Thomson Reuters Professional Australia Limited.
Reference book(s)
Stephen Barkoczy, Australian Tax Casebook (Oxford University Press)
Risk Assessment Statement
There are no out-of-the-ordinary risks associated with this unit.