Taxation Law (LSSU592)

Learning outcomes

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

1. demonstrate an in-depth understanding of the nature and scope of the principles that govern the operation of taxation law, eg knowledge of the concepts of assessability, income, deductability, special taxpayers, international taxation and taxation planning; 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; reflect on the effects of the anti-avoidance provisions in the income tax legislation; and discuss contemporary issues and suggest how they should be regulated by taxation law;
3. use creativity, initiative and judgement to critically analyse, synthesise, evaluate and consolidate 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. plan construct and communicate written advice for a range of interested parties that is clear, coherent and well-argued.