Taxation Law and Practice

Unit code: BLO2206 | Study level: Undergraduate
12
(Generally, 1 credit = 10 hours of classes and independent study.)
City Campus
Footscray Park
VU Sydney
BLO1105 - Business Law; or
BLB1102 - Contracts 1
NOT COMPATIBLE: BLB3134 Taxation Law PROHIBITION: Law students that are not enrolled in BBLL, LHLB, BBLC, LBWB and LHWB cannot undertake this unit.
(Or equivalent to be determined by unit coordinator)
Overview
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Overview

This unit introduces you to the general principles of the taxation laws of Australia through a study of the Income Tax Assessment Act 1936, Income Tax Assessment Act 1997 and other important legislative provisions as well as a study of the common law applying to taxation principles.

Learning Outcomes

On successful completion of this unit, students will be able to:

  1. Elucidate an understanding of theoretical and technical knowledge of taxation law principles as they apply through both legislation and common law;
  2. Apply taxation law and principles to make practical calculations for businesses and individuals as required in taxation practice;
  3. Resolve tax problems by applying common law and legislation in Australia's tax system, including the Tax Agent Services Act 2009; and,
  4. Evaluate and utilise the various agencies and administrative bodies who can give further information on taxation issues as required.

Assessment

For Melbourne campuses

Assessment type: Test
|
Grade: 15%
Online quiz
Assessment type: Presentation
|
Grade: 15%
Presentation (Group)
Assessment type: Assignment
|
Grade: 30%
Taxation calculations
Assessment type: Test
|
Grade: 40%
In-class final test: written questions and answers

Other locations

For students studying at Central University of Finance and Economics, Henan University, Liaoning University
Assessment type: Test
|
Grade: 15%
Online quiz
Assessment type: Assignment
|
Grade: 30%
Taxation calculations
Assessment type: Examination
|
Grade: 40%
Written questions and answers
Assessment type: Presentation
|
Grade: 15%
Presentation (Group)

Required reading

Principles of Taxation Law.
Sadiq, K., Black, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., & Ting, A. (2021).| Melbourne: Thomson Reuters.

As part of a course

This unit is studied as part of the following course(s):

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