Advanced Revenue Law (11550.1)
|Level:||Level 3 - Undergraduate Advanced Unit|
Band 3 2013-2020 (Expires 31 Dec 2020) Band 4 2021 (Commenced After 1 Jan 2021) Band 5 2021 (Commenced Before 1 Jan 2021)
|Faculty:||Faculty of Business, Government & Law|
|Discipline:||Canberra Law School|
UC - Canberra, Bruce
Year Teaching Period Convener Mode of Delivery 2021 Semester 2 MS Carole GREY (Ph: +61 2 62015799 ) ON-CAMPUS
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- Semester 2, 2020, ON-CAMPUS, BRUCE (192619) - View
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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.
UC - Canberra, Bruce
Semester 2, 2020
On-Campus Attendance (Expected) and Online Content (ON-CAMPUS)
- Task 2: Assignment (Problem-based scenario analysis and presentation) - Mandatory Item (35% )
- Task 3: Test No. 2 (Problem-based scenarios analysis – exam preparation) - Mandatory Item (15% )
- Task 4: End of Semester Examination – 2 hours - Mandatory Item (40% )
- Task 1: Test No.1 (Diagnostic Assessment) - Mandatory Item (10% )
- On-Campus Attendance (Expected) and Online Content (ON-CAMPUS)
- Semester 2, 2020
Three hours per week of workshops and lectures on campus.
11221 Revenue Law OR
11293 Taxation Law
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