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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