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Exchange Information for Law Students
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LAWS3362 Income Taxation Law
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The availability of units in Semester 1, 2, etc. was correct at the time of going to press but may be subject to change.
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| Credit: 6 points Availability: Semester 1 Old unit code: 200.362
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| Outcomes: Students are able to gain a basic understanding of the fundamental principles of Australian income tax law. |
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| Content: This unit provides an overview of the law and principles of income taxation in Australia. The operation of the Income Tax Assessment Acts of 1936 and 1997 are considered in terms of their political and economic objectives. Emphasis is on the structure and framework of the Acts, so that students acquire the conceptual skills needed to understand and apply a body of law subject to constant change. The following areas are covered: basic tax theory, income, general deductions, depreciation, tax accounting, trading stock, capital gains and fringe benefits. |
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Assessment: Students are required to undertake a final open-book examination (100 per cent).
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 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. |
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| Unit Co-ordinator(s): George Syrota |
| Location: UWA (Crawley) |
| Mode: on-campus |
Unit Rules: |
| Prerequisites: LAWS1130 Legal Process |
| Incompatibility: ACCT3331 Taxation |
Contact hours—lectures: 3 hrs per week; tutorials: 3 hrs over the semester
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Unit Web Page: http://www.uwa.edu.au/page/98526 |
| Note: Some unit web pages are still under construction and will be available in 2009. |
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| Note: This unit is a prerequisite for LAWS3363 Taxation of Business Enterprises and Foreign Income. |
Texts
Woellner, R. H. et al. Australian Taxation Law, 18th ed.: CCH 2008
Statutes
Income Tax Assessment Act 1936
Income Tax Assessment Act 1997
(available as Core Tax Legislation and Study Guide 2008, 9th ed.: CCH 2008)
Recommended Reading
Barkoczy, S. et al. Australian Tax Casebook, 9th ed.: CCH 2008
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Assistance with study skills, including English language skills,
is available free of charge from Student Services for all enrolled students
(see http://www.studysmarter.uwa.edu.au/).
Student Services location: Second Floor, South Wing, Guild Village; telephone: 6488 2423. |
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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. For first-year units the Bookshop will endeavour to make available photocopies of book lists for individual units. Books marked with an asterisk (*) are available in paperback.
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Unit Resources
SURF results
2008 exams
Unit Coordinator
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