Revenue Law (6417.5)

Please note these are the 2016 details for this unit
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Revenue Law
Available teaching periods Delivery mode Location
View teaching periods
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)
This unit provides students with a basic knowledge of key elements of the Commonwealth taxation system. In particular, the subject focuses upon the Commonwealth income tax. The fringe benefits tax and goods and services tax (GST) are also covered in this unit.

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 basic principles underlying these laws; and
2. Analyse the tax laws and apply the principles and concepts to factual situations to solve basic tax problems.


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


Prerequisites

4977 Introduction to Business Law OR 9523 Business Law & Ethics OR 6601 Legal Methods and Skills OR 11220 Business Law

Corequisites

None.

Assumed knowledge

None.
Year Location Teaching period Teaching start date Delivery mode Unit convener
Not available

Required texts

Kerrie Sadiq et al, Principles of Taxation Law 2018, (Thomson Reuters, 2018)

Submission of assessment items

Special assessment requirements

In this unit, students are expected to obtain an overall total score of at least 50/100.  It is not necessary that students obtain a pass result (i.e. at least 50%) in each and every item of assessment. However, students are expected to obtain a pass result (i.e. at least 50%) in the final examination to pass this unit. The final mark is determined by adding the total number of marks achieved in the term.  Final grades in this unit will be assessed according to performance in the items of the assessment described in "5a. Assessment Item Details".

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.

Students must apply academic integrity in their learning and research activities at UC. This includes submitting authentic and original work for assessments and properly acknowledging any sources used.

Academic integrity involves the ethical, honest and responsible use, creation and sharing of information. It is critical to the quality of higher education. Our academic integrity values are honesty, trust, fairness, respect, responsibility and courage.

UC students have to complete the Academic Integrity Module annually to learn about academic integrity and to understand the consequences of academic integrity breaches (or academic misconduct).

UC uses various strategies and systems, including detection software, to identify potential breaches of academic integrity. Suspected breaches may be investigated, and action can be taken when misconduct is found to have occurred.

Information is provided in the Academic Integrity Policy, Academic Integrity Procedure, and University of Canberra (Student Conduct) Rules 2023. For further advice, visit Study Skills.

Participation requirements

See UCLearn (Canvas).

Required IT skills

None.

Work placement, internships or practicums

None.