Part A: Course Overview

Course Title: Australian Taxation Law

Credit Points: 12.00

Terms

Course Code	Campus	Career	School	Learning Mode	Teaching Period(s)
LAW1028	City Campus	Postgraduate	615H Accounting	Face-to-Face	Sem 2 2008, Sem 1 2009, Sem 2 2009
LAW1028	City Campus	Postgraduate	660H Graduate School of Business and Law	Face-to-Face	Sem 1 2010, Sem 2 2010, Sem 1 2011, Sem 2 2012, Sem 2 2013, Sem 1 2016, Sem 1 2017, Sem 1 2018, Sem 2 2020, Sem 2 2022, Sem 2 2024
LAW1028	City Campus	Postgraduate	660H Graduate School of Business and Law	Internet	ONT22024
LAW2414	Open Learning Australia	Non Award	660H Graduate School of Business and Law	Distance / Correspondence	OUAS1PG17

Course Coordinator: Lydia Shalani Cecil Thiagarajah

Course Coordinator Phone: +613 9925 1546

Course Coordinator Email: Lydia.Shalani.Cecil.Thiagarajah@rmit.edu.au

Course Coordinator Location: Building 13

Course Coordinator Availability: By appointment

Pre-requisite Courses and Assumed Knowledge and Capabilities

Required Prior Study
040015 - Introduction to the Australian Legal System and Legal Methods 

Course Description

The course aims to provide lawyers with a sound understanding of the principles of taxation in relation to income tax. The course considers the provisions of the Income Tax Assessment Acts of 1936 and 1997 and gives emphasis to the fundamental common law principles and statutory provisions that underlie the concepts of assessable income and allowable deductions, particularly as they apply to personal income and business affairs. The course provides an in-depth analysis of the statutory provisions - Capital Gains Tax and Fringe Benefits Tax. The course also provides an understanding of the jurisdictional issues of residence and source of income which are fundamental to all Australia’s international provisions. While the course does not specifically analyse the Goods and Services Tax Act 2000 (GST), the impact of GST is considered in relation to areas of taxation law that are addressed in this course.

Students undertaking the course will further develop their legal skills in reading, understanding and applying complex and dynamic legislation, case materials and taxation rulings. This involves development of the student’s ability to analyse legal problems and to express ideas in a precise manner.

 

Objectives/Learning Outcomes/Capability Development

See learning outcomes

Upon successful completion of this course you will be able to:

1. Demonstrate an advanced and integrated understanding of fundamental Australian taxation principles and the broader contexts in which these issues arise
2. Analyse and research complex problems relating to Australian Taxation Law
3. Demonstrate sophisticated cognitive skills in approaching legal issues relating to Australian Taxation Law and generate appropriate responses
4. Show effective, appropriate and persuasive communications; skills for legal and non-legal audiences through advising a hypothetical client.

 

Overview of Learning Activities

To achieve the objectives listed above, this course requires you to participate in various learning activities.

• Engaging in legal research on current taxation issues by traditional means but also using electronic legal data bases and internet searching.
• Leading and participating in class discussion on legal problems.
• Preparing written answers to fact-based taxation problems.
• Writing a research paper using the skills developed in this course.

 

Overview of Learning Resources

From 2018, Canvas is RMIT University's Learning Management System. Canvas is a flexible online system which will provide you with an engaging and exciting learning experience as part of your studies with us. The Canvas platform will be the primary site for you to gain access to all the resources designed to support your learning in this course. Your Canvas portal can accessed by logging into the following RMIT page: https://www.rmit.edu.au/students

 

Overview of Assessment

The courses of the RMIT Graduate School of Business and Law use assessment to measure and report on your achievement of capabilities against learning outcomes and to provide you with feedback on your performance and progress. Generally, assessment you will face in this course may include group assignments and presentations, individual assignments, class presentations, participation, projects and an end of semester examination.