LAW5350 Principles of taxation

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

1. 1

   understand the fundamental policies and concepts that underpin the Australian federal taxation system;

2. 2

   understand the operation of a number of important taxation provisions and regimes;

3. 3

   calculate income tax, goods and services tax and other tax liabilities;

4. 4

   identify, research and synthesise legal and policy issues relating to taxation law;

5. 5

   articulate key concepts concerning the operation of the tax system and evaluate these concepts within a theoretical and practical framework;

6. 6

   appreciate the important role and impact of taxation law in structuring common commercial transactions;

7. 7

   engage in critical analysis and make reasoned and appropriate choices concerning alternative tax outcomes of common commercial transactions;

8. 8

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

9. 9

   exercise advanced and integrated professional judgment to evaluate practical considerations arising under the taxation law; and

10. 10

    communicate effectively and persuasively on aspects of taxation law.