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;
• residency, source and double tax agreements;
• the taxation of trusts;
• 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.

Research-Led Teaching

Required Resources

Kobetsky, et al, Income Tax: Text Materials and Essential Cases (9th edition, 2016)

Fundamental Tax Legislation 2022

Recommended Resources

Whether you are on campus or studying remotely, there are a variety of online platforms you will use to participate in your study program. These could include videos for lectures and other instruction, two-way video conferencing for interactive learning, email and other messaging tools for communication, interactive web apps for formative and collaborative activities, print and/or photo/scan for handwritten work and drawings, and home-based assessment.

ANU outlines recommended student system requirements to ensure you are able to participate fully in your learning. Other information is also available about the various Learning Platforms you may use.

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 details on weekly classes and any announcement and updates relating to the course.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Introduction to Taxation, Concept of Income, Personal Services Income
2	Personal Services Income
3	Business Income
4	Business Income, Case Study
5	General Deductions (online lecture)
6	General Deductions (online lecture)
7	Capital Gains Tax
8	Capital Gains Tax, Taxation of Resident Trusts
9	Anti-avoidance measures
10	Residence, Source and Assessment review
11	Double Tax Treaties	Take-home Assessment
12	Double Tax Treaties and Tax Administration

Tutorial Registration

No tutorial registration available, required, or expected. Please refer to the MyTimetable system for the schedule.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Optional In-class Case Study Quiz	0 %	11/08/2022	02/09/2022	1,2,3,4,5
Research Essay	50 %	24/08/2022	30/09/2022	1,2,3,6
Take-Home Assessment	50 %	21/10/2022	01/12/2022	1,2,3,4,5

* 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

For all courses taught in any mode (whether face to face or online), the ANU College of Law considers participation in the classes offered to be an important part of the educational experience of the program. Students are expected to attend all classes.

Assessment Task 1

Optional In-class Case Study Quiz

Details of Task: Students will be given a 30-minute quiz on a fact situation in class. Students will be expected to know and apply the principles learnt in weeks 1-2 to answer the quiz questions correctly. Students should answer the quiz independently, and not in consultation with other students. Students will be given feedback in class immediately after the quiz. This task satisfies the requirement that students are given an opportunity for feedback (formative or summative) before halfway through the course. 

Nature of Task: The quiz is optional. Failure to complete the quiz has no effect on your marks.

Weighting: 0%, adjustment applied for this in-class quiz as well.

Due date: Thursday 11 August 2022

Estimated Return Date: 2 September 2022

Assessment Criteria:

• Students should identify the relevant issues from the factual situation presented in the question.
• Students should identify and accurately explain the applicable legal principles giving authority.
• Students should accurately and concisely apply the legal principles to the factual situation, drawing by analogy from case law considered in the course where relevant and appropriate.
• Students should avoid irrelevant issues.
• Students should have a well-structured and written answer that responds to the question and organises ideas and arguments in a logical way.
• Students must comply with the principles of academic honesty.

Assessment Task 2

Research Essay

Details of Task: The essay question will require students to research and critically analyse a question on income tax policy. There will only be one question.

Nature of Task: The research essay is compulsory and a failure to complete it will result in a 0 for the task. It is not redeemable. Students are required to answer the essay question independently, and not in consultation with other students.

Weighting: 50%

Release: The essay question will be released by Friday 29 July 2022 via Wattle.

Due date: 5pm, Wednesday 24 August 2022 via Turnitin. Late submissions (without an extension) are accepted, although late penalties will apply.

Estimated return date: By 30 September 2022.

Word limit: 2,000 words.

Assessment Criteria: The following criteria will be applied when assessing the essay:

• Students will be expected to critically reflect on relevant course material covered in the course.
• Students will be expected to demonstrate strong research and analytical skills. Research should cover relevant and appropriate primary and secondary materials, be wide-ranging, and critically selected and used. There should be appropriate use of authority to support the arguments put forward.
• Students should identify and accurately explain the applicable legal principles giving authority.
• Students will be expected to demonstrate clear communication skills in presenting arguments, ideas and analysis.
• Students will be expected to organise arguments and ideas in a structured way and respond to the specific question asked. Arguments should be clearly expressed and well-reasoned.
• Students must comply with the principles of academic honesty.
• Students will be expected to use the Australian Guide to Legal Citations, and failure to do so may reflect adversely on the awarded mark.

Assessment Task 3

Take-Home Assessment

Details of Task: Understanding of the relevant legal principles and apply them to a factual scenario presented in the assessment. All course material from weeks 1-10 may be assessed in the take-home assessment. 

Nature of Task: The take-home assessment is compulsory and a failure to complete it will result in a 0 for this task. It is not redeemable. Students are required to answer the take-home assessment independently, and not in consultation with other students.

Weighting: 50%

Release: 12pm Friday 21 October 2022 via Wattle.

Duration: 90 minutes.

Word limit: 2,000 words. Assessment must be submitted in a word processing file format (.doc, .docx). PDF files are not acceptable.

Due Date: 1.30pm Friday 21 October 2022 via Turnitin. If you experience unavoidable and extenuating circumstances and cannot attempt the assessment on the due date and time, you should apply for an extension here . The College will give you one further opportunity to complete the assessment, at the same time one week later. This will be your final opportunity to complete the task. If you have accessed the assessment, you will not be approved an extension and will need to complete the assessment by the due date.However you can apply for special consideration for your circumstances to be considered. Due to the nature of the task, late submission (without an extension) is NOT permitted. Where you have not been granted an extension, any submission after the due time will not be accepted and a mark of zero will be awarded.

Estimated return date: Official end of semester results release date.

Assessment Criteria: The following criteria will be applied when assessing the take-home assessment:

• Students should identify the relevant issues from the factual situation presented in the question.
• Students should identify and accurately explain the applicable legal principles giving authority.
• Students should accurately and concisely apply the legal principles to the factual situation, drawing by analogy from case law considered in the course where relevant and appropriate.
• Students should avoid irrelevant issues.
• Students should have a well-structured and written answer that responds to the question and organises ideas and arguments in a logical way.
• Students must comply with the principles of academic honesty.

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

Not applicable as assessments are submitted via WATTLE.

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.

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