Advanced Revenue Law PG (11787.1)
Please note these are the 2024 details for this unit
| Available teaching periods | Delivery mode | Location |
|---|---|---|
| View teaching periods | Online |
UC - Canberra, Bruce |
| 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) |
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.
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.
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
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 - make creative use of technology in their learning and professional lives
3. UC graduates are lifelong learners - adapt to complexity, ambiguity and change by being flexible and keen to engage with new ideas
Learning outcomes
On successful completion of this unit, 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
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 - make creative use of technology in their learning and professional lives
3. UC graduates are lifelong learners - adapt to complexity, ambiguity and change by being flexible and keen to engage with new ideas
Prerequisites
11406 Revenue Law PGCorequisites
None.Incompatible units
11550 Advanced Revenue LawEquivalent units
None.Assumed knowledge
None.
Availability for enrolment in 2024 is subject to change and may not be confirmed until closer to the teaching start date.
| Year | Location | Teaching period | Teaching start date | Delivery mode | Unit convener |
|---|---|---|---|---|---|
| 2023 | UC - Canberra, Bruce | Semester 2 | 31 July 2023 | Online | Ms Carole Grey |
| 2024 | UC - Canberra, Bruce | Semester 2 | 29 July 2024 | Online | 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
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)
- Woellner et al, Australian Taxation Law (Oxford University Press, 31st ed, 2021)
- Barkoczy, Foundations of Taxation Law (Cambridge University Press, 14th ed, 2022)
- Friezer et al, Australian Taxation Handbook 2022 (Thomson Reuters Australia, 2022)
Participation requirements
Attendance is advised
Required IT skills
none
Work placement, internships or practicums
none
