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Advanced Revenue Law (11550.1)

Level: Level 3 - Undergraduate Advanced Unit
Credit Points: 3
HECS Bands: 3
Faculty: Faculty of Business, Government & Law
Discipline: Canberra Law School

Availability

Possible changes to your unit's learning activities and assessment items

As a result of the Australian Government's directives requiring physical distancing and restrictions on movement because of the COVID-19 pandemic, you may find that learning activities and/or assessment items in some units you are studying have changed. These changes will not be updated in the published Unit Outline but will be communicated to you via your unit’s UCLearn(Canvas) teaching site. The new learning activities and/or assessment items will continue to meet the unit's learning outcomes, as described in the Unit Outline.

New learning activities and/or assessment items are available on your unit's UCLearn(Canvas) teaching site. Please contact your Unit Convener with any questions.

Syllabus

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.

Learning Outcomes

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.

Contact Hours

Three hours per week of workshops and lectures on campus.

Prerequisites

11221 Revenue Law OR
11293 Taxation Law

Corequisites

None.

Assumed Knowledge

None.

Incompatible Units

None.

Equivalent Units

None.



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