Principles of Taxation Law (LSSU392)

Learning outcomes

Upon completion of this unit, students will be able to:

1. demonstrate a broad and coherent understanding of the nature and scope of the principles that govern the operation of taxation law; have a well-developed understanding of how taxation law is administered and how its assessments can be challenged; and recognise the distinction between tax evasion and tax minimisation;
2. use cognitive and creative skills to exercise critical thinking and judgement in evaluating the effectiveness of the current taxation law; and reflect on the effects of the anti-avoidance provisions in the income tax legislation;
3. use initiative and judgement to critically analyse legal principles, legislative provisions and the principles of case law relating to taxation matters to construct persuasive legal arguments and solutions to fact based problems including executing accurate calculations of taxation liability; and
4. use communication skills to construct a well-argued written advice for a range of interested parties that is clear and coherent.