Revenue Law PG (11406.1)

Please note these are the 2024 details for this unit
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Revenue Law PG
Available teaching periods Delivery mode Location
View teaching periods Online
On-Campus
 Bruce, Canberra
EFTSL Credit points Faculty
0.125 3 Faculty Of Business, Government & Law
Discipline Study level HECS Bands
Canberra Law School Post Graduate Level Band 4 2021 (Commenced After 1 Jan 2021)
Band 4 2021 (Commenced After 1 Jan Social Work_Exclude 0905)
Band 5 2021 (Commenced Before 1 Jan 2021)
The object of this unit is to provide students with a basic understanding of the income taxation system in Australia and the law and concepts that determine liability for taxation. It examines concepts involved in determining liability for tax of a variety of tax significant entities and in particular the concepts of income and deductible expenses.

Learning outcomes

After successful completion of this unit, students will be able to:
1. Identify and explain the specific operation of Australian tax laws and the principles underlying these laws;
2. Analyse and evaluate the tax laws and apply the principles and concepts to factual situations to solve tax problems;
3. Present findings of the tax liability analysis and communicate effective tax planning strategies in advising clients; and
4. Lead professional conversations when advising clients and engaging with stakeholders.


Graduate attributes

1. UC graduates are professional - communicate effectively
1. UC graduates are professional - display initiative and drive, and use their organisation skills to plan and manage their workload
1. UC graduates are professional - employ up-to-date and relevant knowledge and skills
1. UC graduates are professional - take pride in their professional and personal integrity
1. UC graduates are professional - use creativity, critical thinking, analysis and research skills to solve theoretical and real-world problems
1. UC graduates are professional - work collaboratively as part of a team, negotiate, and resolve conflict
2. UC graduates are global citizens - think globally about issues in their profession
3. UC graduates are lifelong learners - adapt to complexity, ambiguity and change by being flexible and keen to engage with new ideas


Prerequisites

This unit is not available to students enrolled in a Bachelor of Laws course.

Students must have passed 6225 Business Law G.

Corequisites

None.

Incompatible units

11221 Revenue Law and 11293 Taxation Law

Equivalent units

6279 Taxation Law and Practice G

Assumed knowledge

Knowledge of Australian legal system and institutions.
Year Location Teaching period Teaching start date Delivery mode Unit convener
2024 Bruce, Canberra Semester 1 05 February 2024 Online Ms Carole Grey
2024 Bruce, Canberra Semester 1 05 February 2024 On-Campus Ms Carole Grey
The information provided should be used as a guide only. Timetables may not be finalised until week 2 of the teaching period and are subject to change. Search for the unit timetable.

Required texts

Kerrie Sadiq et al, Principles of Taxation Law 2024, (Thomson Reuters, 2024)

Submission of assessment items

Special assessment requirements

Final grades in this subject will be assessed according to performance in each of the assessment items identified above. In order to pass this unit, you must obtain:

 

  • an overall total score of at least 50% AND
  • submit all assessment items marked as mandatory AND
  • meet any indicated threshold requirements.

 

For assessment items marked as mandatory, each piece of assessment must be completed and submitted, but it is not necessary that students pass each individual item of assessment.

For threshold items, students must complete the assessment item and meet the minimum indicated threshold requirement. 

 

In this unit, the final examination is a threshold requirement. Students must obtain a minimum of 40% in the final exam and 50% overall to pass the unit.

Academic integrity

Students have a responsibility to uphold University standards on ethical scholarship. Good scholarship involves building on the work of others and use of others' work must be acknowledged with proper attribution made. Cheating, plagiarism, and falsification of data are dishonest practices that contravene academic values. Refer to the University's Student Charter for more information.

To enhance understanding of academic integrity, all students are expected to complete the Academic Integrity Module (AIM) at least once during their course of study. You can access this module within UCLearn (Canvas) through the 'Academic Integrity and Avoiding Plagiarism' link in the Study Help site.

Use of Text-Matching Software

The University of Canberra uses text-matching software to help students and staff reduce plagiarism and improve understanding of academic integrity. The software matches submitted text in student assignments against material from various sources: the internet, published books and journals, and previously submitted student texts.

Special consideration

Applications for an extension to the due date for submission of an assessment item on the grounds of illness or other unavoidable and verifiable personal circumstances (that is, special consideration) should be submitted via email to the unit convener. Each application for an extension has to be supported by appropriate documentation. For advice on documentary evidence to support applications for extensions, please refer to the Deferred Examination Policy https://guard.canberra.edu.au/policy/policy.php?pol_id=3176.

“Students should apply for extensions before the due submission date, and are advised to do so as early as possible. Applications after the due submission date may be considered only in exceptional circumstances” Assessment Procedures 3.22.

If there is any doubt with regard to the requirements of any assignment or assessment procedure, the onus for clarifying the issue rests with the student who should contact the lecturer about the matter.

Participation requirements

See UCLearn (Canvas).

Required IT skills

None.

Work placement, internships or practicums

None.

Additional information

See UCLearn (Canvas).

Please speak to your unit convener immediately and directly with any comments or concerns you may have as you progress through the semester. Your unit convener will be able to deal with individual student issues as soon as they are raised.

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