LAW4322 Advanced taxation law
Faculty of Law
LAW4322 Advanced taxation law is a level 4, 6-credit-point, undergraduate unit from the Faculty of Law, offered in 2021 in Semester 1 at Clayton. It has no prerequisites.
- Credit points
- 6
- Offered in 2021
- Semester 1
- Clayton
- Assessment
- Exam 60%
- and 2 other tasks
- Workload
- 144 hours
- per semester
This is the 2021 handbook entry. See the 2027 entry.
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Requisites
Before LAW4322
No prerequisites or corequisites besides the enrolment rules below.
After LAW4322
No unit lists LAW4322 as a prerequisite in the 2021 handbook.
Enrolment rules
Corequisite:
- For students who commenced their LLB (Hons) course in 2015 or later: LAW3111, LAW3112 and LAW4704
- For students who commenced their LLB course prior to 2015: LAW4704
Prerequisite:
- For students who commenced their LLB (Hons) course in 2015 or later: LAW1111; LAW1114; LAW2101; LAW1112; LAW1113; LAW2102; LAW2111; LAW2111
- For students who commenced their LLB course prior to 2015: LAW1100 OR LAW1101 and LAW1102 or LAW1104;
Overview
This unit will examine a range of advanced income tax, capital gains tax and goods and services tax issues relating to common business, property and commercial transactions. It will consider the structure and taxation of different kinds of legal entities (eg partnerships, trusts and companies) and will examine how the tax law deals with business restructures, demergers, and takeovers. It will also examine a selection of superannuation, fringe benefits, employee share scheme and/or other tax planning issues.
Offerings in 2021
| Teaching period | Campus | Mode |
|---|---|---|
| First semester | Clayton | On campus |
Assessment
- Class group presentationParticipation10%
- Collaborative group assignmentAssignment30%
- Take home exam60%
Learning outcomes
When you finish this unit, you should be able to:
- 1
Critically analyse, articulate and apply a variety of advanced substantive taxation law concepts;
- 2
Demonstrate a cognitive appreciation of the different taxation treatment of various legal entities and their members;
- 3
Demonstrate legal research and reasoning skills and professional judgment to generate appropriate responses to complex taxation law problems;
- 4
Critically assess taxation law policies and principles and generate appropriate responses to technical legal problems and issues relating to taxation law;
- 5
Apply interpretive techniques to synthesize legal principles from judicial decisions and apply statutory interpretation principles to ascertain the meaning of complex legislation;
- 6
Communicate and collaborate effectively, appropriately and persuasively on advanced issues pertaining to taxation law.
Workload and teaching
- Lectures36 hours
- Teaching approachActive learning
Minimum total expected workload to achieve the learning outcomes for this unit is 144 hours per semester typically comprising a mixture of scheduled learning activities and independent study. The unit requires on average three/four hours of scheduled activities per week. Scheduled activities may include a combination of teacher directed learning, peer directed learning and online engagement.
Learning resources
Required resources
See the Moodle unit page for prescribed and recommended resources. Prescribed texts are usually available for purchase through the University Bookstore and are sometimes available for short-term loan or as eBooks through the library.
Contacts
- Chief Examiners
- Professor Stephen Barkoczy
Common questions
What are the prerequisites for LAW4322?
LAW4322 has no prerequisites, but enrolment rules apply.
When is LAW4322 offered?
In 2021, LAW4322 runs in Semester 1 at Clayton.
How much work is LAW4322?
The handbook expects about 144 hours of study across the semester. No students have rated its difficulty yet.
Does LAW4322 have an exam?
Yes. The exam is worth 60% of the final mark, alongside 2 other tasks.