Hong Kong Taxation Law (8682.2)

Please note these are the 2018 details for this unit
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Hong Kong Taxation 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)
The object of this unit is to provide students with a basic understanding of the income taxation system in Hong Kong 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

explain, in writing and/or orally, the specific operation of Hong Kong tax laws and the basic principles underlying these laws;
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

Introduction to Business LawRestrictions: This unit is not open to students who have passed Revenue Law.
Year Location Teaching period Teaching start date Delivery mode Unit convener
Not available

Required texts

Prescribed Text

Percy Wong and Jody Wong, Hong Kong Master Tax Guide 2017/2018 (Wolters Kluwer (HK), 26th ed, 2017)

Additional Resources

Cap 112 Inland Revenue Ordinance. - Electronic copy available on Canvas

Cap 117 Stamp Duty Ordinance - Electronic copy available on Canvas

Departmental Interpretation and Practice Notes - Available at http://www.ird.gov.hk/eng/ppr/dip.htm#cdipn

Submission of assessment items

Extensions & Late submissions

Penalties for late submission or non-completion of mandatory assessment

This section only refers to students who have not been granted an extension.

Late assignments that are submitted within seven days of the specified submission date and time will be accepted for marking. However, 10% of the mark assessed will be deducted for each day the assessment is overdue. Assignments will not be accepted for marking more than seven days after the prescribed date and time. These assignments will be given 0 marks.

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".

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

None

Required IT skills

None

Work placement, internships or practicums

None