Advanced Revenue Law (11550.1)

Availability

• UC - Canberra, Bruce

  Year	Teaching Period	Convener		Mode of Delivery
  2020	Semester 2	MS   Carole   GREY	(Ph: +61 2 62015799 )	ON-CAMPUS
  2021	Semester 2	MS   Carole   GREY	(Ph: +61 2 62015799 )	ON-CAMPUS

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

For the remainder of 2020, resulting from Australian Government's directives requiring physical distancing and restrictions on movement because of the COVID-19 pandemic, any exams that are required for assessment in a unit will be online exams. Online exams may also use online proctoring to help assure the academic integrity of those exams. Please contact your unit convener with any questions.

While the University has made efforts to ensure that Unit Outlines reflect a unit’s learning activities and assessment items, any changes to Australian Government directives because of the COVID-19 pandemic may require changes to these during the semester to ensure the safety and well being of students and staff. 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. Any changes made will continue to meet the unit’s learning outcomes, as described in the Unit Outline.

Unit Outlines

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• Semester 2, 2020, ON-CAMPUS, BRUCE (192619) - View

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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.

Assessment Items

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.