School: Business and Law

This unit information may be updated and amended immediately prior to semester. To ensure you have the correct outline, please check it again at the beginning of semester.

Your unit may be subject to government or third party COVID-19 vaccination requirements. Please consider this before enrolling in this unit, and speak with the unit coordinator if this raises any concerns.

  • Unit Title

    Taxation Law
  • Unit Code

    LAW3109
  • Year

    2022
  • Enrolment Period

    1
  • Version

    1
  • Credit Points

    15
  • Full Year Unit

    N
  • Mode of Delivery

    On Campus
    Online
  • Unit Coordinator

    A/Prof Prafula Raychand PEARCE

Description

This unit involves a detailed examination of current taxation law in Australia. The unit examines matters including the concepts of income and capital gains tax, allowable deductions, the taxation of entities, residency and source of income.

Prerequisite Rule

Students must pass 1 unit from LAW3102

Learning Outcomes

On completion of this unit students should be able to:

  1. Demonstrate a significant knowledge and understanding of current taxation law in Australia.
  2. Demonstrate analytical and problem solving abilities within the framework of taxation law.
  3. Demonstrate written and oral communication skills, critical thinkingand legal research skills.
  4. Identify relevant legal issues (including an ability to apply current legal principles to those legal issues)

Unit Content

  1. Allowable and specific deductions.
  2. An introduction to the systems of taxation.
  3. Income and Capital Gains Tax.
  4. Residency and source of income.
  5. Timing including accounting, trading stock and taxation payable.

Additional Learning Experience Information

This unit will be offered in on-campus and online modes. For on-campus students it will involve a class contact commitment of a two hour lecture and one hour tutorial per week. Online students will study the unit online (via LMS), and students will require regular internet access.

Assessment

GS1 GRADING SCHEMA 1 Used for standard coursework units

Students please note: The marks and grades received by students on assessments may be subject to further moderation. All marks and grades are to be considered provisional until endorsed by the relevant School Progression Panel.

ON CAMPUS
TypeDescriptionValue
Tutorial PresentationTutorial participation 20%
AssignmentAssignment (problem based)30%
ExaminationFinal Examination50%
ONLINE
TypeDescriptionValue
Tutorial PresentationOnline tutorial participation20%
AssignmentAssignment (problem based)30%
ExaminationFinal Examination50%

Disability Standards for Education (Commonwealth 2005)

For the purposes of considering a request for Reasonable Adjustments under the Disability Standards for Education (Commonwealth 2005), inherent requirements for this subject are articulated in the Unit Description, Learning Outcomes and Assessment Requirements of this entry. The University is dedicated to provide support to those with special requirements. Further details on the support for students with disabilities or medical conditions can be found at the Access and Inclusion website.

Academic Integrity

Integrity is a core value at Edith Cowan University, and it is expected that ECU students complete their assessment tasks honestly and with acknowledgement of other people's work. This means that assessment tasks must be completed individually (unless it is an authorised group assessment task) and any sources used must be referenced.

Breaches of academic integrity can include:

Plagiarism

Copying the words, ideas or creative works of other people, without referencing in accordance with stated University requirements. Students need to seek approval from the Unit Coordinator within the first week of study if they intend to use some of their previous work in an assessment task (self-plagiarism).

Unauthorised collaboration (collusion)

Working with other students and submitting the same or substantially similar work or portions of work when an individual submission was required. This includes students knowingly providing others with copies of their own work to use in the same or similar assessment task(s).

Contract cheating

Organising a friend, a family member, another student or an external person or organisation (e.g. through an online website) to complete or substantially edit or refine part or all of an assessment task(s) on their behalf.

Cheating in an exam

Using or having access to unauthorised materials in an exam or test.

Serious outcomes may be imposed if a student is found to have committed one of these breaches, up to and including expulsion from the University for repeated or serious acts.

ECU's policies and more information about academic integrity can be found on the student academic integrity website.

All commencing ECU students are required to complete the Academic Integrity Module.

Assessment Extension

In some circumstances, Students may apply to their Unit Coordinator to extend the due date of their Assessment Task(s) in accordance with ECU's Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000001386.

Special Consideration

Students may apply for Special Consideration in respect of a final unit grade, where their achievement was affected by Exceptional Circumstances as set out in the Assessment, Examination and Moderation Procedures - for more information visit https://askus2.ecu.edu.au/s/article/000003318.

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