MLJ723 - Taxation Law and Policy

Year:

2022 unit information

Enrolment modes: Trimester 3: Cloud (online)
Credit point(s): 1
EFTSL value: 0.125
Cohort rule:

For M729 (Juris Doctor) students only

Prerequisite:

Must have successfully completed 4 MLJ coded units, plus MLJ701 and MLJ702

Corequisite: Nil
Incompatible with: Nil
Study commitment

Students will on average spend 150 hours over the teaching period undertaking the teaching, learning and assessment activities for this unit.

Scheduled learning activities - cloud (online)

1 x 2h class (recordings provided) + 1.5h online seminar (live streamed and recordings provided) per week

Content

Taxation is a particularly important area of government activity. It impacts upon the directions and efficiency of the economy and ultimately affects the distribution of income in society and provides parameters within which government spending programs can be maintained. Tax planning, tax avoidance and tax fraud activities of taxpayers in today’s economic environment have a significant impact on the way in which tax laws are currently shaped and also in their continuing development. This unit aims to develop a high level of understanding of the principles of public finance which inform the selection and framing of taxation laws, including the importance of direct and indirect taxes. Given that income taxation is an area with the greatest amount of legislation and legislative change, the greatest amount of reported decisions and the greatest number of administrative rulings, this unit examines in detail the legislative provisions of the Commonwealth income tax laws.

Unit Fee Information

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