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LAWS19034 - Taxation Law and Practice B

General Information

Unit Synopsis

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

Level Undergraduate
Unit Level 3
Credit Points 6
Student Contribution Band 3
Fraction of Full-Time Student Load 0.125
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).

Class Timetable View Unit Timetable
Residential School No Residential School

Unit Availabilities from Term 1 - 2020

Term 2 - 2020 Profile
Brisbane
Melbourne
Online
Rockhampton
Sydney
Term 2 - 2021 Profile
Brisbane
Melbourne
Online
Sydney

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 30%
2. Examination 70%

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: student survey and informal student emails
Feedback
Tax Question and Answer text book
Recommendation
A number of students identified issues with the answers in this Textbook. It is recommended that the teaching team/ unit coordinator check the answers of the assigned tutorial questions prior to the start of semester, and raise any issues with the publisher of the book as soon as possible (as well as notifying students of these issues) should this text be used in future offerings.
Action Taken
Issues were raised with the publisher. Some issues were still present in the 2019 version of the textbook, however, where this was an issue, correct answers were provided to the students via Moodle. The publisher has assured the UC that these issues will not be present in the 2020 version of the text.
Source: Student survey
Feedback
Lecture recordings for distant students
Recommendation
A few students identified that lecture recordings were not made available in a timely manner on Moodle. It is recommended that as many recorded lectures should be made available to the students prior to the start of semester as possible, and that any outstanding be uploaded as soon as possible.
Action Taken
These recordings for the first half of the semester were made available at the start of the semester, and the recordings for the second half of the semester were uploaded in the first few weeks of semester. The weekly "master classes" were made available in their relevant week, to try to ensure that students were engaging with the Moodle page at least once a week.
Source: Student survey and unit coordinator reflection
Feedback
Accuracy of lecture slides and study guides
Recommendation
This subject is offered in second semester, being the first half of a new financial year. It is recommended that unit coordinators/ teaching staff be aware that some legislative amendments do not come into force until the 1st of July in the financial year, and that new rates often aren't published until mid May (after budget night). It is therefore important to be aware of this, and check the content of the lecture slides and study guides as this information becomes available.
Action Taken
Lecture slides and study guides were updated before the start of the semester, and made available to students by the "Moodle Ready" date.
Source: Student feedback
Feedback
Lecture recordings were not always the best quality
Recommendation
Particular attention should be paid to the quality of the recordings being made available to students. It is suggested that recordings are completed in a sound proof room so that background noise will not interfere with same and affect the quality.
Action Taken
Nil.
Source: Student email/ teacher feedback
Feedback
Course content
Recommendation
Whilst students appeared generally happy with the course content, some suggestions have been made to ensure that the students are focusing on contemporary taxation issues. It was suggested that the advanced GST week also consider GST on property settlement, and the trust week look in some more detail at the complexity of trusts and taxation
Action Taken
Nil.
Unit learning Outcomes

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

  1. Explain some of the key principles of Australian taxation law.
  2. Apply taxation law to meet the requirements of various classes of taxpayers.
  3. Discuss the basic elements of tax planning.

Alignment of Assessment Tasks to Learning Outcomes
Assessment Tasks Learning Outcomes
1 2 3
1 - Written Assessment
2 - Examination
Alignment of Graduate Attributes to Learning Outcomes
Introductory Level
Intermediate Level
Graduate Level
Graduate Attributes Learning Outcomes
1 2 3
1 - Communication
2 - Problem Solving
3 - Critical Thinking
4 - Information Literacy
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
1 - Written Assessment
2 - Examination