Advanced Revenue Law (11550.1)
| Available teaching periods | Delivery mode | Location |
|---|---|---|
| View teaching periods | On-Campus |
Bruce, Canberra |
| EFTSL | Credit points | Faculty |
| 0.125 | 3 | Faculty Of Business, Government & Law |
| Discipline | Study level | HECS Bands |
| Canberra Law School | Level 3 - Undergraduate Advanced Unit | 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) |
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.
Graduate attributes
1. UC graduates are professional - communicate effectively1. 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 - adopt an informed and balanced approach across professional and international boundaries
2. UC graduates are global citizens - behave ethically and sustainably in their professional and personal lives
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
3. UC graduates are lifelong learners - reflect on their own practice, updating and adapting their knowledge and skills for continual professional and academic development
Prerequisites
11221 Revenue Law OR11293 Taxation Law
Corequisites
None.Incompatible units
None.Equivalent units
None.Assumed knowledge
None.| Year | Location | Teaching period | Teaching start date | Delivery mode | Unit convener |
|---|---|---|---|---|---|
| 2024 | Bruce, Canberra | Semester 2 | 29 July 2024 | On-Campus | Ms Carole Grey |
| 2025 | Bruce, Canberra | Semester 2 | 28 July 2025 | On-Campus | Ms Carole Grey |
Required texts
Weekly Readings for the Unit will be prescribed from the following textbooks which are available online through the UC Library Catalogue (please note that during the Examination you will not be able to refer to online or electronic versions of these textbooks - only printed or written materials will be permitted)
- Barkoczy, Foundations of Taxation Law (Cambridge University Press, 14th ed, 2022)
- Deutsch et al, Australian Taxation Handbook 2024 (Thomson Reuters Australia, 2024)
- Sadiq et al, Principles of Taxation Law 2024 (Thomson Reuters Australia, 2024)
- Woellner et al, Australian Taxation Law (Oxford University Press, 31st ed, 2021)
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 (e.g. a mark of at least 20/50 in the exam).
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% (20/50) 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.
Participation requirements
None
Required IT skills
This unit may involve online meetings in real time using the Virtual Room in your UCLearn teaching site. The Virtual Room allows you to communicate in real time with your lecturer and other students. To participate verbally, rather than just typing, you will need a microphone. For best audio quality we recommend a microphone and speaker headset. For more information and to test your computer, go to the Virtual Room in your UCLearn site and 'Join Course Room'. This will trigger a tutorial to help familiarise you with the functionality of the virtual room.
In-unit costs
None
Work placement, internships or practicums
None
Additional information
Use of AI is not permitted in this unit
The University's position is that artificial intelligence services must not be used for assessment or assessment preparation by students unless explicitly allowed in the assessment instructions for an assessment task published with the assessment task and/or in the unit outline. That is, an AI service may only be used if:
a) its use is authorised by the unit convener as part of the specified task; and
b) it is used in the way allowed in the assessment instructions and/or unit outline; and
c) its use is appropriately referenced, meaning that the students must reference the use of AI in their assessment in the same way as they reference other source material.
The use of AI has not been specified in the assessment instructions for the unit or in the unit outline and thus, AI is not a permissible resource.
