LAW4704 Taxation law

When you finish this unit, you should be able to:

1. 1

   Understand the basic theoretical, constitutional, administrative and policy framework that underpins the Australian federal taxation system;

2. 2

   Understand fundamental principles of goods and services tax, income tax and superannuation tax law;

3. 3

   Understand how to calculate tax liabilities;

4. 4

   Research, select and apply basic principles of taxation law to generate appropriate responses to practical legal problems and commercial issues;

5. 5

   Articulate key concepts concerning the operation of the tax system and evaluate these concepts within theoretical, policy, constitutional and commercial contexts;

6. 6

   Apply interpretive techniques to synthesize legal principles from judicial decisions and apply statutory interpretation principles to determine the meaning of complex legislation;

7. 7

   Evaluate the basic taxation law implications of common commercial transactions; and

8. 8

   Communicate and collaborate in ways that are effective, appropriate and persuasive.