• Offered by ANU Law School
  • ANU College ANU College of Law
  • Course subject Laws
  • Areas of interest Law
  • Academic career UGRD
  • Mode of delivery In Person
  • Offered in Second Semester 2019
    See Future Offerings

 

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

 

Learning Outcomes

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

  1. Define, describe and apply an advanced understanding of the main principles of Australia's income tax law;
  2. Outline and summarise with intellectual independence the tax issues that arise in complex legal problems;
  3. Formulate arguments about the way in which those complex legal problems are likely to be resolved, noting contrary arguments and their strengths; provide legislation and case law for propositions of law that they use in those arguments;
  4. Apply legislation and case law to a given set of facts; where applicable, distinguish the facts in decided cases from those in a given set of facts and build this into argument;
  5. Structure an answer to a problem question in a logical and effective way;
  6. Conduct legal research with some independence to comment critically to a variety of audiences on tax policy, tax law and cases studied during the course.

Indicative Assessment

  1. - Research essay 2500 words (50%) (50) [LO null]
  2. - Take-home exam 2500 words (50%). The take-home examination is to be undertaken in the examination period consisting of a compulsory problem question. (50) [LO null]

The ANU uses 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. While the use of Turnitin is not mandatory, the ANU highly recommends Turnitin is used by both teaching staff and students. For additional information regarding Turnitin please visit the ANU Online website.

Workload

Three contact hours per week. Students are generally expected to devote at least 10 hours overall per week to this course.

Inherent Requirements

Not applicable

Requisite and Incompatibility

To enrol in this course you must be studying a: Bachelor of Laws (LLB, LLB(H)) and have completed or be completing five 1000 level LAWS courses; OR Juris Doctor (7330XJD, 7330HJD or MJD) and have completed or be completing five 1000 or 6100 level LAWS courses; OR Juris Doctor - online (MJDOL) and have completed LAWS8712 Australian Public Law and International Law B. You are not able to enrol in this course if you have previously completed LAWS8421 Income Tax.

Prescribed Texts

To be confirmed

Fees

Tuition fees are for the academic year indicated at the top of the page.  

If you are a domestic graduate coursework or international student you will be required to pay tuition fees. Tuition fees are indexed annually. Further information for domestic and international students about tuition and other fees can be found at Fees.

Student Contribution Band:
3
Unit value:
6 units

If you are an undergraduate student and have been offered a Commonwealth supported place, your fees are set by the Australian Government for each course. At ANU 1 EFTSL is 48 units (normally 8 x 6-unit courses). You can find your student contribution amount for each course at Fees.  Where there is a unit range displayed for this course, not all unit options below may be available.

Units EFTSL
6.00 0.12500
Domestic fee paying students
Year Fee
2019 $3660
International fee paying students
Year Fee
2019 $5160
Note: Please note that fee information is for current year only.

Offerings and Dates

The list of offerings for future years is indicative only

Second Semester

Class number Class start date Last day to enrol Census date Class end date Mode Of Delivery Class Summary
9548 22 Jul 2019 29 Jul 2019 31 Aug 2019 25 Oct 2019 In Person N/A

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