2009 Course Handbook
LAW503: Taxation
This unit is concerned with an examination of the provisions contained in the Income Tax Assessment Acts, 1996 and 1936 (Com). The first section of the unit examines some theoretical aspects of taxation, with an emphasis on the properties of legal and administrative forms of governance. In particular, this section considers the fundamentals of legality and legal argumentation and their role in systems of taxation..
The second section of the unit includes an examination of the concepts of judicial and statutory income, the taxation of capital gains, general and specific deductions, capital allowances and issues in tax accounting, tax avoidance and anti-avoidance provisions, the administrative governance of the taxation system, and the tax treatment of trusts and partnerships.
| Credit Points: | 4 |
| Contact Hours: | 4 |
| When Offered: |
D1 - Day; Offered in the first half-year
Summer Session - Offered in January-February as part of Summer School program. X1 - External study; Offered in the first half-year (On Campus session: 22-23 April) |
| Staff Contact: | Associate Professor Malcolm Voyce |
| Prerequisites: | 6cp in 300-level LAW(P) |
| Corequisites: | |
| NCCWs: | BUSL320 |
| Unit Designations: | Commerce; Economics |
| Assessed As: | Graded |
| Offered By: |
Macquarie Law School |
Timetable Information
For unit timetable information please visit the Timetables@Macquarie Website.