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 - 2023
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.
- 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 2023
Edition: 2023 (2023)
Authors: Sadiq et al
Thomson Reuters
Binding: Paperback
IT Resources
- CQUniversity Student Email
- Internet
- Unit Website (Moodle)
- Zoom access
All submissions for this unit must use the referencing style: Australian Guide to Legal Citation, 4th ed
For further information, see the Assessment Tasks.
j.mclaren@cqu.edu.au
Module/Topic
Overview of the income tax formula
Chapter
2023 Principles of Taxation Law - chapter 3
Events and Submissions/Topic
Module/Topic
Taxation Accounting v Financial Accounting
Chapter
2023 Principles of Taxation Law - chapter 16
Events and Submissions/Topic
Module/Topic
Advanced Goods and Services Tax (GST)
Chapter
2023 Principles of Taxation Law - chapter 25
Events and Submissions/Topic
Module/Topic
Advanced Capital Gains Tax (CGT)
Chapter
2023 Principles of Taxation Law - chapter 11
Events and Submissions/Topic
Module/Topic
Advanced taxation of Companies and Shareholders
Chapter
2023 Principles of Taxation Law - chapter 21
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
Module/Topic
Advanced taxation of Trusts and Beneficiaries
Chapter
2023 Principles of Taxation Law - chapter 20
Events and Submissions/Topic
Module/Topic
Superannuation - taxation of contributions and earnings
Chapter
2023 Principles of Taxation Law - chapter 18
Events and Submissions/Topic
Module/Topic
Superannuation - taxation of distributions to members
Chapter
2023 Principles of Taxation Law - chapter 18
Events and Submissions/Topic
Module/Topic
International taxation - Australia's jurisdiction to tax and inbound and outbound transactions - no DTA
Chapter
2023 Principles of Taxation Law - chapter 22
Events and Submissions/Topic
Module/Topic
International taxation - Tax Treaties and International Tax Avoidance
Chapter
2023 Principles of Taxation Law - chapter 22
Events and Submissions/Topic
Module/Topic
Tax Administration and the Code of Professional Conduct
Chapter
2023 Principles of Taxation Law - chapter 24
Events and Submissions/Topic
Module/Topic
Current issues in taxation law
Chapter
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
Module/Topic
Chapter
Events and Submissions/Topic
The assessment for this unit is as follows:
Assessment task 1 - Two (2) case studies requiring calculation and explanation covering weeks 1 to 8 inclusive - 30% weight
Assessment task 2 - A take home exam covering the entire unit - weeks 1 to 12 - 70% weight
1 Written Assessment
Assessment task 1 - Two (2) case studies requiring a calculation with an explanation of all items
Week 9 Friday (15 Sept 2023) 11:45 pm AEST
Week 11 Monday (25 Sept 2023)
No Assessment Criteria
- 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 take home exam will allow students 8 hours in which to complete the assessment task. The exam will comprise case studies requiring calculation and an explanation of the application of the taxation law to specific situations.
Other
Exam Week Friday (20 Oct 2023) 9:00 am AEST
No Assessment Criteria
- 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.
What can you do to act with integrity?
