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LAWS13014 - Revenue Law

General Information

Unit Synopsis

Revenue Law is an important consideration for those engaging in legal practice insofar as issues arising out of revenue law will impact on advice given in a range of different situations. This course gives an understanding of the underlying concepts of revenue law focussing on the Income Tax Assessment Acts and supporting legislation as well as looking at other important areas of revenue law practice which impact on advice given such as Goods and Services Tax and Fringe Benefits Tax.


Level Undergraduate
Unit Level 3
Credit Points 6
Student Contribution Band SCA Band 4
Fraction of Full-Time Student Load 0.125
Pre-requisites or Co-requisites

Prerequisite: LAWS11057, LAWS11059 and LAWS13009

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).

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Residential School No Residential School

Unit Availabilities from Term 1 - 2014

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Term 2 - 2021 Profile
Term 3 - 2022 Profile

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).

Assessment Overview

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.

Assessment Tasks

Assessment Task Weighting
1. Written Assessment 40%
2. Written Assessment 60%

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

Past Exams

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Previous Feedback

No previous feedback available

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.

Source: Students in weekly zoom tutorials
Continue to provide multiple zoom sessions per week, providing a mixture of live and recorded sessions, in addition to resources on the Modle site.
Consider holding two zoom sessions per week with students.
Action Taken
2 zoom sessions were posted for each and every week of the course.
Source: Students in weekly zoom tutorials
Provide readings from the previous textbook, Taxation Law in Australia, as well as readings from the Master Tax Guide available electronically from the CQU library resources.
Provide readings from both the Master Tax Guide and the previous text book to students at start of semester
Action Taken
Readings were provided from both the Master Tax Guide and the previous text book to students at the start of the semester.
Source: Students in weekly zoom tutorials
Have specific individual zoom sessions as to assessment items as to relevant learning and process
Continue to offer Zoom sessions specifically addressing assessment items.
Action Taken
There were specific zoom sessions addressing assessment items only.
Source: Student
Conduct additional telephone tutorial in circumstances where student was outside the range of wifi in a rural location within semester
Conduct additional telephone tutorial in circumstances where student was outside the range of wifi/cable internet in a rural location within semester
Action Taken
Unit learning Outcomes

On successful completion of this unit, you will be able to:

  1. Explain the distinction between income and capital and determine when taxpayers will be assessed on income or capital gains tax
  2. Differentiate between expenses which constitute deductions and expenses which constitute capital and determine when expenditure may be utilised to reduce a taxpayer's assessable income
  3. Apply the current tax legislation as it applies to taxation of various entities
  4. Analyse the Goods and Services Tax (GST) and Fringe Benefits Tax (FBT) regimes
  5. Use general software, CQUniversity's learning management system and web-based tax resources to advance personal learning
  6. Read and understand legal material consistent with the content covered in the course
  7. Recognise and analyse legal issues arising out of encountered fact situations
  8. Formulate informed decisions by applying the relevant law and principles to revenue law problems
  9. Communicate effectively in this discipline using appropriate style and terminology

Alignment of Assessment Tasks to Learning Outcomes
Assessment Tasks Learning Outcomes
1 2 3 4 5 6 7 8 9
1 - Written Assessment
2 - Written Assessment
Alignment of Graduate Attributes to Learning Outcomes
Introductory Level
Intermediate Level
Graduate Level
Graduate Attributes Learning Outcomes
1 2 3 4 5 6 7 8 9
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
Alignment of Assessment Tasks to Graduate Attributes
Introductory Level
Intermediate Level
Graduate Level
Assessment Tasks Graduate Attributes
1 2 3 4 5 6 7 8 9 10
1 - Written Assessment
2 - Written Assessment