Course overview
This course provides an introduction to, and overview of, fundamental concepts of federal tax law. Topics include: introduction to taxation, income tax, tax residency, assessable income, including taxation of capital gains and losses, non-assessable income, deductions, tax accounting, tax treatment of tax entities, anti-avoidance, tax administration, fringe benefits tax, and goods and services tax.
Course learning outcomes
- Employ a broad understanding of tax lawConduct tax law research by using research skills to interrogate primary and secondary legal materials, and analyse and synthesise complex legal information
- Apply principles of tax law to complex legal problems, and critique the tax law from theoretical and practical perspectives individually and in collaboration with others
- Structure and sustain concise and cohesive arguments with respect to selected issues in tax law in written and spoken formats
- Work in teams and interact with peers in an ethical, professional and safe manner
- Incorporate social, policy, comparative, international and/or interdisciplinary approaches into analysis of tax law