TAXATION LAW BLAW30002 Course Outline Semester 2, 2012 Welcome to Taxation Law! This course outline provides you with essential administrative information regarding the course.
Please read all of the information closely. 1 Subject description 1. 1 Content This subject provides students with an introduction to the Australian taxation system. Upon completion of this subject, students will have: ? a basic overview of the overall Australian tax system and the policy influences behind its design; ? ome recognition of the tax systems of other jurisdictions and their similarities or differences to Australia; ? a working knowledge of the administrative aspects of the Australian tax system; ? an appreciation of the tax issues that arise in an international context, particularly with regard to the fundamental concepts of residence and source; ? a basic understanding of the key aspects of the Australian income tax system such as: ? the determination of tax payable; ? ordinary income; ? statutory income, including capital gains; and ? deductions; ? working knowledge of the fringe benefits tax system; ? an appreciation of the concepts of tax avoidance, tax evasion and tax planning; ? the ability to recognise the differences in taxation of different entities, with particular emphasis on understanding the imputation system; and ? a working knowledge of the goods and services tax.
1. 2 Skills In addition to developing your understanding of Australian taxation law, this subject will develop your: ? capacity for close reading and analysis of a range of sources; ? capacity for critical and independent thought and reflection; ? apacity to solve problems, including through the collection and evaluation of information; ? capacity to communicate, both orally and in writing; ? capacity to plan and manage time; ? capacity to participate as a member of a team; and ? intercultural sensitivity and understanding. BLAW30002 Taxation Law: 2012 Course Outline 1 2 Teaching staff 2. 1 Subject coordinator and lecturer The coordinator and lecturer in this subject is Sunita Jogarajan. Her contact details are as follows: Room: 0743, Law School Phone: 8344 1092 Email: sunita@unimelb. du.
au You should use the Online Tutor, accessible through the subject page, for all queries. 2. 2 Tutors There are also more than ten tutors in the subject. Your tutor will advise you of his/her contact details in class.
We will be using an Online Tutor, accessible through the subject page, in this course. All queries relating to the subject (administrative or content? related) must be posted to the Online Tutor and will be answered in a timely manner by a member of the teaching staff.All students enrolled in the subject will be able to view all questions and answers to the Online Tutor and students are expected to review previous postings prior to asking a question. Do not email questions directly to any member of the teaching staff. In addition to the Online Tutor there will also be a number of face? to? face consultations held each week. The times and locations of these sessions will be announced on the subject page.
BLAW30002 Taxation Law: 2012 Course Outline 2 3 Classes 3. 1 Lecture locations and times All students must attend 1 two? our lecture each week. The lecture is repeated twice. The lectures have been scheduled as follows: Lecture Wednesday 11:00 am – 1:00pm Th: Law GM 15 Repeat Wednesday 4:15pm – 6:15pm Th: Spot Basement Th Repeat Thursday 3:15pm – 5:15pm Th: Law GM 15 The lectures will be kept synchronised and students may attend any lecture in a week. The lectures will be recorded using Lecture Capture. Students are expected to attend all lectures and the use of Lecture Capture is intended to supplement, rather than substitute, regular class attendance.
Students should note that the provision of recorded lectures is not guaranteed as this service may be affected by technical difficulties outside of the lecturer's and Faculty's control. Students should use the ‘report a problem with this recording’ link provided by Lecture Capture if experiencing a problem listening to a recorded lecture. Do not contact the lecturer in relation to problems with Lecture Capture. Students must obtain written approval from the lecturer before making recordings of classes via personal recording devices or any other medium. 3.
Tutorials All students must also attend 1 one? hour tutorial each week. You must attend your allocated tutorial each week. The online allocation system will be closed at 5pm on Monday 30 July 2012. The tutorials will commence in week 2 and will continue every week until week 12. Tutorials will not be recorded and students must obtain written approval from their individual tutor before making recordings of classes via personal recording devices or any other medium. The tutorial questions will be made available on the subject page in the week before the relevant tutorial.
The tutorials are intended to be discussion based and students are expected to have prepared answers to the prescribed questions prior to class. Formal answers to the tutorial questions will not be provided. In addition, you will also be expected to complete a series of multiple choice questions in relation to each topic covered in the course. These questions are designed to guide your reading for the subject and test your understanding of the fundamentals of each topic.
Feedback on your answers will be provided through the online system. The multiple choice questions are a non? ssessable component of the course, i. e. , they do not con tribute to your final mark in the subject.
These questions are provided as a learning tool and an opportunity for students to obtain additional feedback. BLAW30002 Taxation Law: 2012 Course Outline 3 4 Assessment The assessment in this subject is outlined below. Students should note that all aspects of assessment are compulsory. 4. 1 Tutorial attendance and participation (5%) Tutors will record students’ attendance in every tutorial and use this information to assess a student’s mark in relation to tutorial attendance.It is therefore imperative that students attend the tutorial to which they are allocated.
Students are expected to attend a minimum of 10 tutorials to obtain full attendance in this subject. Students who are unable to attend their allocated tutorial in a particular week may attend an alternative tutorial for that week. Details of the ‘drop? in tutorials’ will be posted on the subject page. Students must obtain a written statement from the tutor of the alternative tutorial stating that the student has attended the tutorial and this record must be provided to your usual tutor for your attendance to be recorded.Do not expect the tutors to coordinate and record your attendance at alternative tutorials. Tutors will also record students’ comments, preparation and participation in tutorials every week.
This information will be used to determine a student’s mark in relation to tutorial participation. Students are assessed on an overall basis in relation to tutorial attendance and participation. 4. 2 Problem 1 (5%; 750 words) Students will be required to answer one hypothetical problem. Guidance in relation to answering a hypothetical problem is provided below. 4.
Problem 2 (30%; 2000 words) Students will be required to answer one complex hypothetical problem. Guidance in relation to answering a hypothetical problem is provided below. Students are to complete problem 2 in pairs. Students are free to form their own pair for completing the problem.
Students do not have to be in the same tutorial to form a pair. Any student who is unable to form a pair is to inform David Madder d. madder@unimelb. edu.
au by Monday 20 August 2012 and a partner will be assigned to them. Students must ensure that they have a partner or contact David Madder by the specified date.Late requests for partners or requests to submit individually will not be accepted unless there are exceptional circumstances. The problem will assess material covered in Weeks 1 to 6 (inclusive) of the course. Each pair should only submit one copy of their answer for assessment.
No marks will be awarded to any student whose details appear on more than one answer submitted for assessment. 4. 4 Final Exam (60%) The final exam is a 2? hour, open? book exam and will be held during the University’s examination period (5 November to 23 November).The final exam is not a hurdle requirement in this subject, i. e. , students do not have to pass the exam to pass the subject.
BLAW30002 Taxation Law: 2012 Course Outline 4 4. 5 Timing, availability and submission Details regarding the timing of Problems 1 and 2 are available through the MLS Breadth Subject Assessment Schedule which can be accessed through the MLS homepage. Both Problems will be made available to students through the subject page. All answers must be submitted electronically through the subject page.
Information regarding electronic submission will be available on the subject page. 4. 6 Word count limits Problems 1 and 2 are subject to Word Limit Code 1. This means that the word limit will be strictly enforced and any excess will incur a marking penalty. The marking penalty will be calculated as follows: 5% of the total available marks for the piece of work will be deducted from the student’s mark for each 10% or part thereof by which the number of words in the student’s piece of work exceeds the word limit.
There is no leeway to exceed the word limit without penalty. 4. Penalties for late submission If an answer is submitted late, a marking penalty will be imposed, calculated as follows: ? ? For the first 2 hours late (or part thereof) the penalty is 5% of the total available marks. For every hour late (or part thereof) after the first two hours, the penalty is 5% of the total available marks (e. g. 3 hours late = 10% penalty; 4 hours late = 15% penalty).
If you are experiencing difficulties with your personal internet connection, you are expected to ensure that you arrive at the University on the due date to submit your answer electronically using the computers in the library. . 8 Extensions and special consideration The Melbourne Law School Student Centre deals with all requests for extension or special consideration. Do not contact the subject coordinator regarding such requests. 4.
9 Academic honesty The University regards plagiarism or collusion as academic misconduct. It is completely unacceptable to the University and it is punished accordingly. Students are warned to guard against any form of plagiarism or collusion occurring consciously or unconsciously in the performance of assessment tasks.Important information about academic honesty, including advice to students and university policies, is located at http://academichonesty. unimelb.
edu. au/. This website provides definitions of plagiarism and collusion which students should note are very broad. Work submitted to this subject will be subject to TurnItIn. TurnItIn is an online, web? based software that works by comparing electronically submitted papers to billions of pages of content located on the internet and proprietary databases as well as the work of other students whose papers have also been submitted into the system.BLAW30002 Taxation Law: 2012 Course Outline 5 5 Required Materials The following materials are essential for this subject and students must have access to all material: 5.
1 Subject page The subject page is very important in this course and students are expected to access the subject page on a regular basis (at least once a week) throughout the semester. The subject page can be accessed through the University’s Learning Management System at http://www. ms. unimelb.
edu. au. Students are required to access lecture slides, tutorial and assessment questions from the subject page. This material will be published on the subject page progressively throughout the semester. The subject page will also be used to publish announcements to students, useful links and any additional information relevant to the subject.
There will also be an Online Tutor facility through the subject page. 5. 2 Textbook
