MLJ723 - Taxation Law and Policy
Unit details
| Year: | 2022 unit information |
|---|---|
| Enrolment modes: | Trimester 3: Online |
| Credit point(s): | 1 |
| EFTSL value: | 0.125 |
| Unit Chair: | Trimester 3: Karen Powell |
| 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 |
| Typical 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: | 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.
| ULO | These are the Learning Outcomes (ULO) for this unit. At the completion of this unit, successful students can: | Deakin Graduate Learning Outcomes |
|---|---|---|
| ULO1 | Critically evaluate, analyse and apply tax legislation and relevant case law to problem-based scenarios related to personal and business transactions | GLO1: Discipline-specific knowledge and capabilities |
| ULO2 | Apply research skills to form well-reasoned arguments on tax policy matters. | GLO3: Digital literacy GLO4: Critical thinking |
| ULO3 | Evaluate tax doctrine, policy or legal reform issues to critique tax law. | GLO4: Critical thinking |
Assessment
Trimester 1:| Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
|---|---|---|---|
| Assessment 1: (Individual) Research Assignment | 4000 words | 40% | Information not yet available |
| Examination (Open Book) | 2 hours | 60% | Exam period |
| Assessment Description | Student output | Grading and weighting (% total mark for unit) | Indicative due week |
|---|---|---|---|
| Assessment 1: (Individual) Written Assignment Part A: Problem based written assignment Part B: Report (Research) | Total: 3000 words Part A: 1500 words Part B: 1500 words | Total: 40% Part A: 20% Part B: 20% | Information not yet available |
| Assessment 2: (Individual) End of unit assessment task | 2000 words | 60% | End of unit assessment period |
The assessment due weeks provided may change. The Unit Chair will clarify the exact assessment requirements, including the due date, at the start of the teaching period.
Learning Resource
Texts and reading lists for units can be found on the University Library via the following link. Note: Select the relevant trimester reading list. Please note that a future teaching period's reading list may not be available until a month prior to the start of that teaching period so you may wish to use the relevant trimester's prior year reading list as a guide only.
Unit Fee Information
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