Advanced Revenue Law (11550.1)
|Level:||Level 3 - Undergraduate Advanced Unit|
|Faculty:||Faculty of Business, Government & Law|
|Discipline:||Canberra Law School|
UC - Canberra, Bruce
Year Teaching Period Convener Mode of Delivery 2020 Semester 2 MS Carole GREY (Ph: +61 2 62015799 ) ON-CAMPUS
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This unit builds proficiency in Australian taxation law. You will consider the competing tax implications of various legal entities: sole traders, partnerships, trusts and companies and their impact on choice of investment/business structure in the context of providing advice to clients. The employee/contractor distinction is also explored, as are the tax implications of superannuation. You will gain a comprehensive understanding of how international taxation rules impact cross-border transactions, and relevant capital gains tax topics impacting business transactions, including the small business CGT concessions. You will compare the tax implications of different business structures and make suitable recommendations from a taxation point of view. Finally, you will compare, analyse and recommend taxation strategies to develop comprehensive client solutions.
On successful completion, students will be able to:
1. Explain, in writing and/or orally, the specific operation of Australian tax laws and the principles underlying these laws at an advanced level;
2. Analyse relevant tax laws and apply the principles and concepts to factual situations to solve more advanced tax problems;
3. Compare the tax implications of different business structures in relation to given facts and make suitable recommendations from a taxation point of view; and
4. Compare, analyse and recommend taxation strategies to develop comprehensive client solutions.
Three hours per week of workshops and lectures on campus.
11221 Revenue Law OR
11293 Taxation Law
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- MGSC03 Bachelor of Business/ Bachelor of Laws
- MGB304 Bachelor of Commerce (Financial Planning)
- MGSC01 Bachelor of Commerce/ Bachelor of Laws
- ARSC02 Bachelor of Communication and Media/ Bachelor of Laws
- NPSC02 Bachelor of Forensic Studies/ Bachelor of Laws
- SCB101 Bachelor of Laws
- SCAR03 Bachelor of Laws/Bachelor of Design
- SCSC02 Bachelor of Politics and International Relations/ Bachelor of Laws
- SCSC01 Bachelor of Science in Psychology/ Bachelor of Laws
- NPSC01 Bachelor of Science/ Bachelor of Laws