This course introduces students to the main principles of Australia's income tax system. In order to understand the critical function of taxation in the Australian community, the taxation system is studied in its legal, economic, social and political context. Given the speed with which changes are made to the technical skills of tax law, this course seeks to provide students with an understanding of the principles of the income tax system and tax policy, rather than knowledge of a particular but limited set of technical rules.

Topics to be considered include:

• the concept of income;
• personal services income and fringe benefits;
• business income;
• property income;
• the deductions;
• the taxation of capital gains;
• the taxation of business entities; 
• residency, source and double tax agreements;
• the anti-avoidance measures; and
• tax administration.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

1. Examine, assess and apply the main principles of Australia’s income tax law;
2. Investigate and critically analyse the tax issues that arise in complex legal problems;
3. Hypothesise solutions to complex legal problems, including synthesis and application of relevant legislation and case law to support ideas;
4. Plan and execute a research-based project with independence, applying expert judgement on tax policy, tax law, and cases studied during the course.

Research-Led Teaching

The practical application of the income tax laws will be considered and evaluated against public policy considerations.

Required Resources

Income Taxation: Commentary & Materials. Miranda Stewart, Graeme Cooper, Richard Vann, Michael Dirkis, Thomson Reuters, 9th ed, 2020. 

Income Tax Assessment Act 1936 (Cth)

Income Tax Assessment Act 1997 (Cth)

Fringe Benefit Assessment Act 1986 (Cth)

Taxation Administration Act 1959 (Cth)

(available on Federal Register of Legislation - https://www.legislation.gov.au/Browse/Results/ByTitle/Acts/InForce/In/0/0/principal)

Recommended Resources

Income Tax: Text, Materials and Essential Cases, Catherine Brown, Michael Kobetsky, Peter Gillies, Rodney Fisher, Sylvia Villios, The Federation Press, 9th ed, 2016

Income Taxation in Australia: Parsons, R. W., The Law Book Company, 1985

(available digitally from University of Sydney, https://setis.library.usyd.edu.au/ozlit/pdf/p00086.pdf)

Staff Feedback

Students will be given feedback in the following forms in this course:

• written comments
• verbal comments
• feedback to whole class, groups, individuals, focus group etc

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). Feedback can also be provided to Course Conveners and teachers via the Student Experience of Learning & Teaching (SELT) feedback program. SELT surveys are confidential and also provide the Colleges and ANU Executive with opportunities to recognise excellent teaching, and opportunities for improvement.

Other Information

Task submission times refer to Canberra time (AEST/AEDT).

Extensions, late submission and penalties: https://law.anu.edu.au/current-students/policies-procedures/extensions-late-submission-and-penalties

Deferred examination: http://www.anu.edu.au/students/program-administration/assessments-exams/deferred-examinations

Special consideration: http://www.anu.edu.au/students/program-administration/assessments-exams/special-assessment-consideration

Penalties for excess word length: https://law.anu.edu.au/current-students/policies-procedures/word-length-and-excess-word-penalties

Distribution of Grades Policy: https://law.anu.edu.au/current-students/policies-procedures/grading

Further information about the course: is available from the course WATTLE page. Students are required to access the WATTLE site regularly throughout the course for any announcements relating to the course.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Welcome	Video
2	Introduction to Taxation	Pre-reading / Video
3	Ordinary Concepts Income	Pre-reading / Video
4	Personal Services Income	Pre-reading / Video
5	Business Income	Pre-reading / Video
6	Property Income	Pre-reading / Video
7	Deductions	Pre-reading / Video
8	Capital Gains	Pre-reading / Video
9	Partnerships	Pre-reading / Video
10	Trusts	Pre-reading / Video
11	Companies	Pre-reading / Video
12	International	Pre-reading / Video
13	Anti-avoidance	Pre-reading / Video
14	Tax Administration	Pre-reading / Video
15	Introduction to the intensive	Pre-reading / Video
16	Asynchronous, on-line group preparation for intensive (week ending 22 July, 2022)	Wattle collaboration
17	Face to face intensive on Zoom (9am-12:30pm on 25-28July, Canberra Time).	Seminar participation (note, the intensive will not be recorded).

Tutorial Registration

Tutorial registration is not required. Students will be allocated to on-line Wattle groups to prepare for the face to face intensive.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
On-Line Quiz	0 %	09/09/2022	*	1,2
On-line Group Collaboration & Seminar Participation	10 %	28/07/2022	01/09/2022	1,2,3
Written Judgment	40 %	10/08/2022	01/09/2022	1,2,3
Research Essay	50 %	08/09/2022	10/10/2022	1,2,3,4

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details

Policies

ANU has educational policies, procedures and guidelines , which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Integrity Rule before the commencement of their course. Other key policies and guidelines include:

• Academic Integrity Policy and Procedure
• Student Assessment (Coursework) Policy and Procedure
• Special Assessment Consideration Guideline and General Information 
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure
• Code of practice for teaching and learning

Assessment Requirements

The ANU is using Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. For additional information regarding Turnitin please visit the Academic Skills website. In rare cases where online submission using Turnitin software is not technically possible; or where not using Turnitin software has been justified by the Course Convener and approved by the Associate Dean (Education) on the basis of the teaching model being employed; students shall submit assessment online via ‘Wattle’ outside of Turnitin, or failing that in hard copy, or through a combination of submission methods as approved by the Associate Dean (Education). The submission method is detailed below.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.

Participation

Students will be required to engage in self-paced learning, group collaboration, class participation and independent research. Lectures will be pre-recorded and will complement the prescribed reading materials. The group discussions will be undertaken through on-line forums on WATTLE. Students will be allocated to groups from Monday, 11 July and on-line asynchronous discussion will commence Monday, 18 July 2022. Students are expected to participate in the group collaborations and in the on-line intensive. Students should note that the intensive will not be recorded.

Given the importance of interactive learning for this course, students will be expected to have undertaken the required readings and to be ready to engage critically in the discussion that will take place in the group and classroom settings. By engaging in that way, students will be well positioned to complete the two pieces of written assessment, due after the intensive, each of which will build on topics introduced through the intensive.

If circumstances arise which are beyond a student’s control and they are unable to participate in the manner described, the student should contact one of the Course Convenors in advance (where possible), so that the Convenors can adjust their expectations in relation to numbers for that class. If it is not possible to give advance notice, students should send the convenor an email as soon as possible with evidence to support the reason for failure to attend.

Assessment Task 1

On-Line Quiz

Details of Task: This is a multiple choice quiz, designed to test your understanding of the preliminary readings for the course and can be done at any time throughout the course.

Nature of the task: Whilst this quiz is not compulsory, completing the quiz is highly recommended.

Weighting: 0%

Release Date: Thursday, 14 July 2022, via Wattle.

Due Date: 5 pm, Friday 9 September 2022, via Wattle.

Estimated return date: A mark out of 10 will be provided immediately upon completion of the quiz.

Assessment Criteria: The mark for the quiz will be based on the number of correct responses. 

Assessment Task 2

On-line Group Collaboration & Seminar Participation

Details of Task: The intensive will be run face-to-face, on Zoom, from 9.00am to 12.30 pm on each of the 25 - 28th July. It will not be recorded. It will draw on the prescribed readings and video content but will also require independent research. During the intensive, students will present arguments on how the taxation law applies to a practical scenario. The scenario will be supplied prior to the intensive, in the week ending 15 July 2022. To prepare for the intensive, students will be allocated to groups on Wattle. Students will work together to identify and formulate a view on the tax law issues raised by the scenario. Various research and other analytic tasks may be allocated amongst the group. The students will be supported in this work by the convenors. The various contributions will be brought together and presented in an argumentative form to the whole class, during the intensive.

Nature of the task: Compulsory and non-redeemable. Failure to submit this assessment will result in a mark of zero for this assessment task.There is an expectation that students will collaborate within their assigned groups in preparation for the intensive on the 24th, 25th, 26th and 27th July.

Weighting: 10%

Release Date: Friday, 15 July 2022, via Wattle

Due Date: Intensive will conclude on Thursday, 28 July 2022 at 12.30pm

Duration: Preparation for and completion of the intensive will run from Friday, 15 July 2022 until Thursday, 28 July 2022

Estimated return date: Thursday, 1 September 2022

Assessment Criteria: Students will be assessed on the contributions they make to their groups in the lead up to the intensive, and for their participation during the intensive. Group and class participation will be evaluated taking into account the following criteria:

• Attendance
• Quality of oral and written contributions to group discussions, problem identification and problem solving
• Ability to collaborate constructively with fellow students
• Ability to express opinions in a convincing, concise and respectful way

Assessment Task 3

Written Judgment

Details of Task: At the end of the intensive students will be expected to decide the tax treatment of the factual scenario canvassed in the intensive, by issuing a written judgment.

Nature of the task: Compulsory and non-redeemable. Failure to submit this assessment will result in a mark of zero for this assessment task.

Weighting: 40%

Release Date: Friday, 15 July 2022, via Wattle

Due Date: 5pm, Wednesday, 10 August 2022 via Turnitin. Late submission (without an extension) is permitted, although late penalties will apply.

Word Limit: 2,500, including all headings, text, and footnotes. Assessment must be submitted in a word processing file format (.doc, .docx). PDF files are not acceptable.

Other: Footnotes and a bibliography are not required; in-text citations of cases and statutes should conform with generally accepted legal conventions.

Estimated return date: Thursday, 1 September 2022

Assessment Criteria: The paper should be written as if it were a decision by a judge sitting at first instance in the Federal Court of Australia. Students will be be evaluated on their ability to:

• Summarise the facts and identify the relevant tax law issues
• Analyse the relevant legal principles, citing statutory provisions and case law, as appropriate
• Apply the legal principles to the factual situation, highlighting any indeterminacy in the law or policy anomalies
• Explain and justify the decision reached
• Communicate effectively in writing

Assessment Task 4

Research Essay

Details of Task: Students will do independent research and write an essay on a topic supplied by the convenors.

Nature of the task: Compulsory and non-redeemable. Failure to submit this assessment will result in a mark of zero for this assessment task.

Weighting: 50%

Release Date: Friday, 15 July 2022, via Wattle

Due Date: 5pm, Thursday 8 September 2022. Late submission (without an extension) is permitted, although late penalties will apply.

Word Limit: 4,000, including all headings, text, and footnotes (but excluding bibliography). Assessment must be submitted in a word processing file format (.doc, .docx). PDF files are not acceptable.

Other: AGLC4 style referencing of sources are required, including footnotes and a bibliography.

Estimated return date: 10 October 2022

Assessment Criteria: A detailed rubric will be available on Wattle

• Independent Research
• Written Communication
• Structure of Essay
• Response to Question
• Referencing and Compliance with AGLC Citation Style

Academic Integrity

Academic integrity is a core part of the ANU culture as a community of scholars. The University’s students are an integral part of that community. The academic integrity principle commits all students to engage in academic work in ways that are consistent with, and actively support, academic integrity, and to uphold this commitment by behaving honestly, responsibly and ethically, and with respect and fairness, in scholarly practice.

The University expects all staff and students to be familiar with the academic integrity principle, the Academic Integrity Rule 2021, the Policy: Student Academic Integrity and Procedure: Student Academic Integrity, and to uphold high standards of academic integrity to ensure the quality and value of our qualifications.

The Academic Integrity Rule 2021 is a legal document that the University uses to promote academic integrity, and manage breaches of the academic integrity principle. The Policy and Procedure support the Rule by outlining overarching principles, responsibilities and processes. The Academic Integrity Rule 2021 commences on 1 December 2021 and applies to courses commencing on or after that date, as well as to research conduct occurring on or after that date. Prior to this, the Academic Misconduct Rule 2015 applies.

 

The University commits to assisting all students to understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. All coursework students must complete the online Academic Integrity Module (Epigeum), and Higher Degree Research (HDR) students are required to complete research integrity training. The Academic Integrity website provides information about services available to assist students with their assignments, examinations and other learning activities, as well as understanding and upholding academic integrity.

Online Submission

You will be required to electronically sign a declaration as part of the submission of your assignment. Please keep a copy of the assignment for your records. Unless an exemption has been approved by the Associate Dean (Education) submission must be through Turnitin.

Hardcopy Submission

Hardcopy submission is not required for this course.

Late Submission

Individual assessment tasks may or may not allow for late submission. Policy regarding late submission is detailed below:

• Late submission not permitted. If submission of assessment tasks without an extension after the due date is not permitted, a mark of 0 will be awarded.
• Late submission permitted. Late submission of assessment tasks without an extension are penalised at the rate of 5% of the possible marks available per working day or part thereof. Late submission of assessment tasks is not accepted after 10 working days after the due date, or on or after the date specified in the course outline for the return of the assessment item.
• Late submission is not accepted for tests or examinations.
• Late submission with an extension. To ensure equity for all students, the 5% penalty per working day for late submission of work does not apply if you have been given an extension. Where an extension is granted, the revised due date and submission time is provided in writing. Please note that the revised due date is calculated by including weekends and public holidays. Regardless of which day of the week the revised due date falls on, students who submit after that date are penalised by 5% of the possible marks available for the assessment task per day or part thereof. Late submission of assessment tasks is not accepted after 10 working days after the due date, or on or after the date specified in the course outline for the return of the assessment item.

Referencing Requirements

The Academic Skills website has information to assist you with your writing and assessments. The website includes information about Academic Integrity including referencing requirements for different disciplines. There is also information on Plagiarism and different ways to use source material.

Returning Assignments

All assessment for this course will be submitted online, so assessment marks and feedback will be accessible online.

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure. Extensions may be granted for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information.
In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service – including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy.
If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes.

Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).

• ANU Health, safety & wellbeing for medical services, counselling, mental health and spiritual support
• ANU Access and inclusion for students with a disability or ongoing or chronic illness
• ANU Dean of Students for confidential, impartial advice and help to resolve problems between students and the academic or administrative areas of the University
• ANU Academic Skills and Learning Centre supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling Centre promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents undergraduate and ANU College students
• PARSA supports and represents postgraduate and research students