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LAWS13-528: Taxation Law May 2017 [Standard]

General information

Taxation Law is an elective subject in undergraduate programs offered by the Faculty of Law. The subject provides a sound introduction to the policies and principles of income taxation. The main focus is on the concepts of assessable income and allowable deductions. The subject also includes an overview of the principles relating to the taxation of capital gains and losses, tax planning, tax avoidance, tax evasion and tax administration.

Details

Academic unit:Faculty of Law
Subject code:LAWS13-528
Subject title:Taxation Law
Subject level:Undergraduate
Semester/Year:May 2017
Credit points:10

Delivery & attendance

Timetable: https://bond.edu.au/timetable
Delivery mode:

Standard

Workload items:
  • Lecture: x12 (Total hours: 24) - Weekly Lecture
  • Tutorial: x11 (Total hours: 11) - Weekly Tutorial
Attendance and learning activities: All sessions build on the work on the previous one. It is difficult to recover if you miss a session and missing even one session will have a detrimental effect on marks. Attendance at all tutorials is compulsory, will be monitored and will impact the final mark in this subject. A workshop conducted by the Tax Institute of Australia: A Career in Tax, with a presentation from an industry expert will be offered in week 9 after the quiz. Attendance at this workshop is Beyond Bond accredited.

Resources

Prescribed resources:
  • Woellner (2017). Australian Taxation Law. 27th ed, Sydney: Oxford University Press
  • Barkoczy (2017). Core Tax Legislation and Study Guide. 20th ed, Sydney: Oxford University Press
[email protected] & Email:[email protected] is the online learning environment at Bond University and is used to provide access to subject materials, lecture recordings and detailed subject information regarding the subject curriculum, assessment and timing. Both iLearn and the Student Email facility are used to provide important subject notifications. Additionally, official correspondence from the University will be forwarded to students’ Bond email account and must be monitored by the student.

To access these services, log on to the Student Portal from the Bond University website as www.bond.edu.au

Enrolment requirements

Requisites: ?

Pre-requisites: ?

Co-requisites: ?

There are no co-requisites.

Restrictions: ?

This subject is not available as a general elective. To be eligible for enrolment, the subject must be specified in the students’ program structure.

Assurance of learning

Assurance of Learning means that universities take responsibility for creating, monitoring and updating curriculum, teaching and assessment so that students graduate with the knowledge, skills and attributes they need for employability and/or further study.

At Bond University, we carefully develop subject and program outcomes to ensure that student learning in each subject contributes to the whole student experience. Students are encouraged to carefully read and consider subject and program outcomes as combined elements.

Program Learning Outcomes (PLOs)

Program Learning Outcomes provide a broad and measurable set of standards that incorporate a range of knowledge and skills that will be achieved on completion of the program. If you are undertaking this subject as part of a degree program, you should refer to the relevant degree program outcomes and graduate attributes as they relate to this subject.

Find your program

Subject Learning Outcomes (SLOs)

On successful completion of this subject the learner will be able to:
  1. Understand the way in which taxation law is administered and the process available to challenge taxation assessments.
  2. Understand the distinctions between income and capital and when taxpayers are likely to be assessed on income or capital gains tax.
  3. Understand the distinctions between deductions and capital expenditure and when expenditure may be utilised to reduce a taxpayer's assessable income.
  4. Display an awareness of the distinction between tax evasion and tax minimisation and be able to critically analyse and reflect on the effects of the anti-avoidance provisions in the income tax legislation.

Assessment

Assessment details

TypeTask%Timing*Outcomes assessed
Class Participation Class participation 20% Ongoing 1, 2, 3, 4.
In-Class Quiz - Individual Multiple Choice test in the lecture period in Week 9. PLEASE NOTE: Failure to attend the Multiple choice test will result in automatic failure of the subject. While writing this test is compulsory, inclusion in the final mark is optional. 20% Week 9 1, 2, 3.
Paper-based Examination (Open) Final Exam (depending on multiple choice exam inclusion - 60% or 80%) 60% Final Examination Period 1, 2, 3.
  • * Assessment timing is indicative of the week that the assessment is due or begins (where conducted over multiple weeks), and is based on the standard University academic calendar
  • C = Students must reach a level of competency to successfully complete this assessment.

Assessment criteria

High Distinction 85-100 Outstanding or exemplary performance in the following areas: interpretative ability; intellectual initiative in response to questions; mastery of the skills required by the subject, general levels of knowledge and analytic ability or clear thinking.
Distinction 75-84 Usually awarded to students whose performance goes well beyond the minimum requirements set for tasks required in assessment, and who perform well in most of the above areas.
Credit 65-74 Usually awarded to students whose performance is considered to go beyond the minimum requirements for work set for assessment. Assessable work is typically characterised by a strong performance in some of the capacities listed above.
Pass 50-64 Usually awarded to students whose performance meets the requirements set for work provided for assessment.
Fail 0-49 Usually awarded to students whose performance is not considered to meet the minimum requirements set for particular tasks. The fail grade may be a result of insufficient preparation, of inattention to assignment guidelines or lack of academic ability. A frequent cause of failure is lack of attention to subject or assignment guidelines.

Quality assurance

For the purposes of quality assurance, Bond University conducts an evaluation process to measure and document student assessment as evidence of the extent to which program and subject learning outcomes are achieved. Some examples of student work will be retained for potential research and quality auditing purposes only. Any student work used will be treated confidentially and no student grades will be affected.

Study information

Submission procedures

Students must check the [email protected] subject site for detailed assessment information and submission procedures.

Policy on late submission and extensions

A late penalty will be applied to all overdue assessment tasks unless an extension is granted by the subject coordinator. The standard penalty will be 10% of marks awarded to that assessment per day late with no assessment to be accepted seven days after the due date. Where a student is granted an extension, the penalty of 10% per day late starts from the new due date.

Policy on plagiarism

University’s Academic Integrity Policy defines plagiarism as the act of misrepresenting as one’s own original work: another’s ideas, interpretations, words, or creative works; and/or one’s own previous ideas, interpretations, words, or creative work without acknowledging that it was used previously (i.e., self-plagiarism). The University considers the act of plagiarising to be a breach of the Student Conduct Code and, therefore, subject to the Discipline Regulations which provide for a range of penalties including the reduction of marks or grades, fines and suspension from the University.

Bond University utilises Originality Reporting software to inform academic integrity.

Feedback on assessment

Feedback on assessment will be provided to students within two weeks of the assessment submission due date, as per the Assessment Policy.

Disability support

If you have a disability, illness, injury or health condition that impacts your capacity to complete studies, exams or assessment tasks, it is important you let us know your special requirements, early in the semester. Students will need to make an application for support and submit it with recent, comprehensive documentation at an appointment with a Disability Officer. Students with a disability are encouraged to contact the Disability Office at the earliest possible time, to meet staff and learn about the services available to meet your specific needs. Please note that late notification or failure to disclose your disability can be to your disadvantage as the University cannot guarantee support under such circumstances.

Subject curriculum

Approved on: Mar 14, 2017. Edition: 1.1
Last updated: May 2, 2017.