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Unit of study_

Australian Income Tax - LAWS3412

Year - 2018

This unit introduces the Australian income tax system by exploring the operation of the income tax statutes, the underlying principles which those laws seek to implement, and fundamental issues in tax policy. Topics covered include the concept and categories of income, capital gains, fringe benefits, deductions and the treatment of capital expenditure, basic tax accounting principles, and legislative responses to tax avoidance. The unit also introduces the key concepts used to evaluate tax policy, including welfare economics, thereby providing students with a basic understanding of why taxation is of such fundamental concern in modern democratic societies. This unit is a prerequisite for Advanced Taxation Law.

Classes
2x2-hr seminars/week for 10 weeks (daytime stream), 1x3hr seminars/week for 13 weeks (evening stream)

Assessment
Optional 2hr mid-semester quiz (30%) and 2hr final exam (70% or 100%) (daytime stream), compulsory 3 x online tests (30%) and 2 hr final exam (70%) (evening stream)

Prohibitions

LAWS3047 or LAWS5112

Details

Faculty: Sydney Law School

Semester 1

05 Mar 2018

Department/School: Law
Study Mode: Normal (lecture/lab/tutorial) day
Census Date: 31 Mar 2018
Unit of study level: Senior
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: Yes
Faculty/department permission required? No
Location
Camperdown
Faculty: Sydney Law School

Semester 1

05 Mar 2018

Department/School: Law
Study Mode: Normal (lecture/lab/tutorial) evening
Census Date: 31 Mar 2018
Unit of study level: Senior
Credit points: 6.0
EFTSL: 0.125
Available for study abroad and exchange: Yes
Faculty/department permission required? No
Location
Camperdown
More details
Unit of Study coordinator: Mr Micah Burch (daytime stream), Assoc Prof Celeste Black (evening stream)
HECS Band: 3
Courses that offer this unit

Non-award/non-degree study If you wish to undertake one or more units of study (subjects) for your own interest but not towards a degree, you may enrol in single units as a non-award student. Cross-institutional study If you are from another Australian tertiary institution you may be permitted to undertake cross-institutional study in one or more units of study at the University of Sydney.

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