Overview
This unit is an advanced elective in taxation which builds on previous studies in taxation law and practice. Topics covered in this unit include advanced company tax, including Division 7A and dividend imputation; superannuation; advanced capital gains tax; international taxation; tax planning; tax agent registration and ethical issues including consideration of the Professional Code of Conduct and the Tax Agent Services Act 2009; anti-avoidance; contemporary taxation problems.
Details
Pre-requisites or Co-requisites
Prerequisite: LAWS 19033
Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework).
Offerings For Term 2 - 2022
Attendance Requirements
All on-campus students are expected to attend scheduled classes – in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).
Recommended Student Time Commitment
Each 6-credit Undergraduate unit at CQUniversity requires an overall time commitment of an average of 12.5 hours of study per week, making a total of 150 hours for the unit.
Class Timetable
Assessment Overview
Assessment Grading
This is a graded unit: your overall grade will be calculated from the marks or grades for each assessment task, based on the relative weightings shown in the table above. You must obtain an overall mark for the unit of at least 50%, or an overall grade of ‘pass’ in order to pass the unit. If any ‘pass/fail’ tasks are shown in the table above they must also be completed successfully (‘pass’ grade). You must also meet any minimum mark requirements specified for a particular assessment task, as detailed in the ‘assessment task’ section (note that in some instances, the minimum mark for a task may be greater than 50%). Consult the University’s Grades and Results Policy for more details of interim results and final grades.
All University policies are available on the CQUniversity Policy site.
You may wish to view these policies:
- Grades and Results Policy
- Assessment Policy and Procedure (Higher Education Coursework)
- Review of Grade Procedure
- Student Academic Integrity Policy and Procedure
- Monitoring Academic Progress (MAP) Policy and Procedure – Domestic Students
- Monitoring Academic Progress (MAP) Policy and Procedure – International Students
- Student Refund and Credit Balance Policy and Procedure
- Student Feedback – Compliments and Complaints Policy and Procedure
- Information and Communications Technology Acceptable Use Policy and Procedure
This list is not an exhaustive list of all University policies. The full list of University policies are available on the CQUniversity Policy site.
Feedback, Recommendations and Responses
Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.
Feedback from Head of Course for Accounting
Please review the suitability of the final assessment for meeting the unit's learning objectives.
The new unit coordinator will review and report on the effectiveness of the final assessment item for this unit in 2022.
- Explain some of the more advanced principles of Australian taxation law
- Apply taxation law to meet the requirements of various classes of taxpayers
- Discuss the basic elements of tax planning.
Alignment of Assessment Tasks to Learning Outcomes
Assessment Tasks | Learning Outcomes | ||
---|---|---|---|
1 | 2 | 3 | |
1 - Written Assessment - 30% | |||
2 - Online Quiz(zes) - 70% |
Alignment of Graduate Attributes to Learning Outcomes
Graduate Attributes | Learning Outcomes | ||
---|---|---|---|
1 | 2 | 3 | |
1 - Communication | |||
2 - Problem Solving | |||
3 - Critical Thinking | |||
4 - Information Literacy | |||
5 - Team Work | |||
6 - Information Technology Competence | |||
7 - Cross Cultural Competence | |||
8 - Ethical practice | |||
9 - Social Innovation | |||
10 - Aboriginal and Torres Strait Islander Cultures |
Alignment of Assessment Tasks to Graduate Attributes
Assessment Tasks | Graduate Attributes | |||||||||
---|---|---|---|---|---|---|---|---|---|---|
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | |
1 - Written Assessment - 30% | ||||||||||
2 - Online Quiz(zes) - 70% |
Textbooks
Principles of Taxation Law 2022
Edition: 2022 (2022)
Authors: Sadiq et al
Thomson Reuters
Sydney Sydney , NSW , Australia
Binding: Paperback
IT Resources
- CQUniversity Student Email
- Internet
- Unit Website (Moodle)
- ATO Legal Database
- CCH
All submissions for this unit must use the referencing style: American Psychological Association 7th Edition (APA 7th edition)
For further information, see the Assessment Tasks.
j.mclaren@cqu.edu.au
Module/Topic
Additional features of company taxation - Consolidation, and additional features of the imputation system.
Chapter
Principles of Taxation Law 2022: Chapter 21
Events and Submissions/Topic
Module/Topic
GST special rules
Chapter
Principles of Taxation Law Chapter 25
Events and Submissions/Topic
Module/Topic
Taxation of special taxpayers: small business entities
Chapter
Principles of Taxation Law
Events and Submissions/Topic
Module/Topic
Taxation of special taxpayers: primary producers
Chapter
Principles of Taxation Law
Events and Submissions/Topic
Module/Topic
Capital gains tax: special topics
Chapter
Principles of Taxation Law 2021: Chapter 11
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
Module/Topic
Termination payments
Chapter
Principles of Taxation Law
Events and Submissions/Topic
Module/Topic
Taxation of special taxpayers: superannuation funds
Chapter
Principles of Taxation Law 2022: Chapter 18
Events and Submissions/Topic
Module/Topic
Additional features of partnerships and trusts
Chapter
Principles of Taxation Law 2022: Chapters 19 and 20
Events and Submissions/Topic
Module/Topic
Australian international taxation
Chapter
Principles of Taxation Law 2022: Chapter 22
Events and Submissions/Topic
Module/Topic
Anti-avoidance provisions and emerging challenges to the tax base
Chapter
Principles of Taxation Law 2022: Chapter 23
Events and Submissions/Topic
Module/Topic
Tax accounting, tax planning and year end tax strategies and becoming a tax agent
Chapter
Principles of Taxation Law 2021: Chapter 16
Events and Submissions/Topic
Module/Topic
State taxes
Chapter
Principles of Taxation Law 2022: Chapter 26
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
1 Written Assessment
This assessment item is an individual written assignment worth 30% of the total unit marks. It will assess weeks 1 to 4 of the term. These weeks introduce more advanced areas of taxation law, including company tax, GST special rules, rules that relate to small business entities and rules that relate to primary producers. This assessment is designed to allow students to demonstrate an understanding of these key concepts and apply same in hypothetical scenarios. The total word count for the assignment will not be more than 1500 words. Further details regarding the assignment will be provided on the Moodle site for the unit at the start of the term.
Week 6 Monday (22 Aug 2022) 11:45 pm AEST
Assignments submitted after the due date, Monday of Week 6 (22/08/2022) (or a date approved by the unit coordinator after an online extension application) will incur a penalty of 5% of the total marks available for the assignment per day in accordance with CQU policy.
Assignments that are submitted by the due date will be returned on or before Friday week 6 (27/08/2021). Please note that assignments which are submitted after the due date may be returned after this time.
The assignment will be assessed using the following criteria:
-
Problem solving: students are required to demonstrate problem solving skills by identifying and applying relevant legal rules and principles to a fact scenario.
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Critical thinking: students are required to demonstrate critical thinking by analysing, applying and evaluating facts and law in a problem solving context.
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Information literacy: students are required to demonstrate information literacy by identifying, understanding and applying legal rules and principles in a taxation law scenario.
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Writing and presentation: students are required to submit answers with a clear writing style that uses appropriate grammar and expression. Ideas and arguments are to be presented in a logical structure and order.
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Referencing: students must use appropriate referencing when using secondary materials (for example, ATO guidance products, websites, books or journal articles) legislation and cases.
A marking rubric is available on Moodle.
- Explain some of the more advanced principles of Australian taxation law
- Apply taxation law to meet the requirements of various classes of taxpayers
- Communication
- Problem Solving
- Critical Thinking
- Information Literacy
2 Online Quiz(zes)
The end of term exam for T2, 2022 will take the form of an online Moodle quiz. It will be worth 70% of the total unit mark, and will consist of a mixture of multiple choice, true and false, calculation, and conceptual questions. More details will be provided on Moodle during the term.
1
Other
The Moodle quiz will be held during the standard exam period. More details will be provided on Moodle during the term.
Results from the online Moodle quiz will be released after certification of grades.
The quiz will assess the content from weeks 5 - 12 of the course. The multiple choice and true/false questions will be marked automatically based on accuracy. The calculation questions will also be marked based on accuracy, with provision made for awarding part marks.
Overall, the online quiz will assess a number of skills, such as
- Ability to use a clear writing style that uses appropriate grammar and expression;
- Ability to explain more advanced principles of Australian taxation law;
- Ability to identify and apply taxation legislation, case law and ATO guidance materials to a number of special categories of taxpayers;
- Ability to discuss the Australian regulatory framework for taxation;
- Ability to apply taxation law to solve problems, and/or to answer questions;
- Ability to reach a conclusion and/or provide advice based on legal analysis; and
- Ability to provide strategic advice to stakeholders regarding the tax issues arising from common scenarios.
- Explain some of the more advanced principles of Australian taxation law
- Apply taxation law to meet the requirements of various classes of taxpayers
- Discuss the basic elements of tax planning.
- Communication
- Problem Solving
- Critical Thinking
- Information Literacy
- Ethical practice
As a CQUniversity student you are expected to act honestly in all aspects of your academic work.
Any assessable work undertaken or submitted for review or assessment must be your own work. Assessable work is any type of work you do to meet the assessment requirements in the unit, including draft work submitted for review and feedback and final work to be assessed.
When you use the ideas, words or data of others in your assessment, you must thoroughly and clearly acknowledge the source of this information by using the correct referencing style for your unit. Using others’ work without proper acknowledgement may be considered a form of intellectual dishonesty.
Participating honestly, respectfully, responsibly, and fairly in your university study ensures the CQUniversity qualification you earn will be valued as a true indication of your individual academic achievement and will continue to receive the respect and recognition it deserves.
As a student, you are responsible for reading and following CQUniversity’s policies, including the Student Academic Integrity Policy and Procedure. This policy sets out CQUniversity’s expectations of you to act with integrity, examples of academic integrity breaches to avoid, the processes used to address alleged breaches of academic integrity, and potential penalties.
What is a breach of academic integrity?
A breach of academic integrity includes but is not limited to plagiarism, self-plagiarism, collusion, cheating, contract cheating, and academic misconduct. The Student Academic Integrity Policy and Procedure defines what these terms mean and gives examples.
Why is academic integrity important?
A breach of academic integrity may result in one or more penalties, including suspension or even expulsion from the University. It can also have negative implications for student visas and future enrolment at CQUniversity or elsewhere. Students who engage in contract cheating also risk being blackmailed by contract cheating services.
Where can I get assistance?
For academic advice and guidance, the Academic Learning Centre (ALC) can support you in becoming confident in completing assessments with integrity and of high standard.