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 2024 in Semester 2 at Clayton. It needs LAW4704.
- Credit points
- 6
- Offered in 2024
- Semester 2
- Clayton
- Assessment
- Exam 60%
- and 1 other task
- Workload
- 144 hours
- per semester
This is the 2024 handbook entry. See the 2027 entry.
Reviews
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Requisites
Before LAW4322
Prerequisites
Pass these before you enrol.
After LAW4322
No unit lists LAW4322 as a prerequisite in the 2024 handbook.
Enrolment rules
You must have completed at least 60 credit points of law study
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 2024
| Teaching period | Campus | Mode |
|---|---|---|
| Second semester | Clayton | On campus |
Assessment
- Collaborative group written assignmentAssignment40%
- 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
- Seminars36 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?
You need LAW4704 before you enrol. Enrolment rules also apply.
When is LAW4322 offered?
In 2024, LAW4322 runs in Semester 2 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 1 other task.