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Taxation Law I (BLAW30002)

Undergraduate level 3Points: 12.5On Campus (Parkville)

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Overview

Year of offer2019
Subject levelUndergraduate Level 3
Subject codeBLAW30002
Campus
Parkville
Availability
Semester 2
FeesSubject EFTSL, Level, Discipline & Census Date

This subject provides students with an overview of the operation of the Australian taxation system with an emphasis on solving common practical tax questions. The subject examines income tax, capital gains tax, fringe benefits tax and goods and services tax law for different types of taxpayers.

This subject does not assume and does not require an accounting or commercial background. Mathematical skills are also not required.

Completion of BLAW 30002 Tax Law I and BLAW 30003 Tax Law II satisfies the requirements for a Tax Practitioner Board ‘approved course in Australian taxation law’ under the ‘mix and match’ approach. Refer to www.tpb.gov.au for further information

Intended learning outcomes

The objectives of this subject are to provide students with the basic principles of taxation law in Australia and the skills to develop future learning and understanding of taxation law issues.

Generic skills

On completion of the subject, students should have developed the following generic skills:

  • Attitudes towards knowledge that include valuing truth, openness to new ideas and ethics associated with knowledge creation and usage;
  • the capacity for close reading and analysis of a range of sources;
  • the capacity for critical and independent thought and reflection;
  • the capacity to solve problems, including through the collection and evaluation of information;
  • the capacity to communicate, both orally and in writing;
  • the capacity to plan and manage time;
  • the capacity to participate as a member of a team; and
  • intercultural sensitivity and understanding.

In addition, on completion of the subject, students should have developed the following skills specific to the discipline of law:

  • Capacity to solve tax problems by collecting and evaluating information from a variety of sources;
  • communicate solutions to tax problems both orally and in writing; and
  • ability to work in groups to solve legal tax problems and critically analyse legal materials in a classroom setting.

Eligibility and requirements

Prerequisites

Successful completion of the below subject or equivalent:

Code Name Teaching period Credit Points
BLAW10001 Principles of Business Law
Semester 1
Semester 2
12.5

Corequisites

None

Non-allowed subjects

None

Recommended background knowledge

It is strongly recommended that students have completed at least 100 points of undergraduate study before enrolling in this subject. The subject level is an indicator as to the difficulty of the subject and expected workload. There is no minimum number of Level 2 subjects required for enrolment in BLAW30002 Tax Law I.

Core participation requirements

The University of Melbourne is committed to providing students with reasonable adjustments to assessment and participation under the Disability Standards for Education (2005), and the Assessment and Results Policy (MPF1326). Students are expected to meet the core participation requirements for their course. These can be viewed under Entry and Participation Requirements for the course outlines in the Handbook.

Further details on how to seek academic adjustments can be found on the Student Equity and Disability Support website: http://services.unimelb.edu.au/student-equity/home

Assessment

Additional details

  • 2,000-word answer to one complex hypothetical problem to be completed in student pairs (30%)
  • Final two-hour open-book examination (70%)

Students are to complete the assignment with one other person enrolled in the subject. Students are free to form their own pairs and partners do not have to be enrolled in the same tutorial. Students who are unable to find a partner will have a partner assigned to them.

The due dates of the above assessment will be available to students via the LMS subject page.

Dates & times

  • Semester 2
    Principal coordinatorSunita Jogarajan
    Mode of deliveryOn Campus — Parkville
    Contact hours36 hours (one 2-hour lecture and one 1-hour tutorial per week)
    Total time commitment136 hours
    Teaching period29 July 2019 to 27 October 2019
    Last self-enrol date 9 August 2019
    Census date31 August 2019
    Last date to withdraw without fail27 September 2019
    Assessment period ends22 November 2019

    Semester 2 contact information

Time commitment details

136 hours

Further information

  • Texts

    Prescribed texts

    • Fundamental Tax Legislation (Thomson Reuters, current edition); AND
    • Sadiq et al, Principles of Taxation Law (Thomson Reuters, current edition).
  • Breadth options
  • Available through the Community Access Program

    About the Community Access Program (CAP)

    This subject is available through the Community Access Program (also called Single Subject Studies) which allows you to enrol in single subjects offered by the University of Melbourne, without the commitment required to complete a whole degree.

    Entry requirements including prerequisites may apply. Please refer to the CAP applications page for further information.

    Additional information for this subject

    If required, please contact law-admissions@unimelb.edu.au for subject coordinator approval.

  • Available to Study Abroad and/or Study Exchange Students

    This subject is available to students studying at the University from eligible overseas institutions on exchange and study abroad. Students are required to satisfy any listed requirements, such as pre- and co-requisites, for enrolment in the subject.

Last updated: 10 August 2019