LAWS3222 Taxation Law

Credit
6 points
Offering
(see Timetable)
AvailabilityLocationMode
Semester 1UWA (Perth)Face to face
Details for undergraduate courses
  • Level 3 core unit in the Business Law major sequence
  • The area of knowledge for this unit is Management and Commerce
  • Category B broadening unit for students
  • Level 3 elective
Content
This unit gives students a basic understanding of how the Australian taxation laws apply to a wide variety of business and financial transactions.
Outcomes
Students are able to (1) demonstrate understanding of the key concepts of Australian taxation law; (2) explain how the taxation laws apply to companies, partnerships and trusts at a basic level; (3) explain the operation of the goods and services tax; (4) critically review how the tax system is administered; (5) explain the tax agent's professional and ethical responsibilities; (6) solve problems involving the computation of the taxable income of an individual; and (7) explain the taxation implications of a range of business transactions.
Assessment
Indicative assessments in this unit are as follows: (1) participation; (2) assignment; and (3) examination. Further information is available in the unit outline.

Supplementary assessment is not available in this unit except in the case of a bachelor's pass degree student who has obtained a mark of 45 to 49 overall and is currently enrolled in this unit, and it is the only remaining unit that the student must pass in order to complete their course.
Unit Coordinator(s)
Nicole Wilson-Rogers
Unit rules
Prerequisites:
(LAWS1104 Introduction to Law
or
LAWS1120 Australian Legal Principles and Institutions
or
equivalent)
and
(LAWS2301 Company Law
or
LAWS2201 Legal Framework of Business);
Incompatibility:
LAWS2206 Taxation Law
Contact hours
3 hours per week
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  • Books and other material wherever listed may be subject to change. Book lists relating to 'Preliminary reading', 'Recommended reading' and 'Textbooks' are, in most cases, available at the University Co-operative Bookshop (from early January) and appropriate administrative offices for students to consult. Where texts are listed in the unit description above, an asterisk (*) indicates that the book is available in paperback.