Course overview
This elective course introduces students to law and policy regarding income tax, goods and services tax and fringe benefits tax, and requires them to critically analyse tax law from theoretical perspectives, and to consider the social justice implications of the imposition of taxation. Its completion satisfies the educational requirements of the professional accounting bodies and enables students to operate as legal professionals in the field of taxation and gain accreditation with the Taxation Practitioners Board (subject to completing two additional commercial/corporate law courses). However, it also requires students to consider the broad political, economic and social justice dimensions of the law through critical examination of taxation law.
Course learning outcomes
- Identify and apply taxation laws to complex scenarios that replicate the issues that arise in legal practice
- Communicate complex written advice to a ‘client’ on the resolution of taxation matters
- Critically analyse the practical application of Australian taxation law
- Critically analyse the theoretical underpinnings of taxation law in the context of social policy and social justice considerations, with reference to academic sources