COMMLAW 3500 - Income Tax Law III
| Career: | Undergraduate |
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| Units: | 3 |
| Term: | Semester 2 |
| Campus: | North Terrace |
| Contact: | Up to 3 hours per week |
| Available for Study Abroad and Exchange: | Yes |
| Available for Non-Award Study: | Yes |
| Pre-Requisite: | COMMLAW 2500 or COMMLAW 2503 or (LAW 2598 for B.Laws students) |
| Incompatible: | LAW 3521 |
| Assessment: | Exam/assignments/tests/tutorial work as prescribed at first lecture |
| Syllabus: |
This course provides an introduction to and overview of the fundamental concepts of income tax law. Topics include Introduction to Taxation, International Tax, Assessable Income, including taxation of capital gains and losses; Non-Assessable Income; Deductions; Tax Accounting; Tax Treatment of Tax Entities; Anti-avoidance; and Tax Administration. The course also provides an introduction to Fringe Benefits Tax and Goods and Services Tax. |
Course Fees
Study Abroad student tuition fees are available here
Only some Postgraduate Coursework programs are available as Commonwealth Supported. Please check your program for specific fee information.
The fees displayed below for international students are for students commencing a program in 2024 only. International students who commenced a program in 2023 or prior can find their fee here.
| EFTSL | |||
|---|---|---|---|
| 0.125 | |||
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Course Outline
A Course Outline which includes Learning Outcomes, Learning Resources, Learning & Teaching for this course may be accessed here
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Critical Dates
| Term | Last Day to Add Online | Census Date | Last Day to WNF | Last Day to WF |
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| Semester 2 | Mon 05/08/2024 | Wed 14/08/2024 | Fri 13/09/2024 | Fri 25/10/2024 |
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Class Details
| Enrolment Class: Tutorial | |||||||
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| Class Nbr | Section | Size | Available | Dates | Days | Time | Location |
| 22394 | TU02 | 30 | 18 | 31 Jul - 11 Sep | Wednesday | 9am - 10am | Ligertwood, 112, Teaching Room |
| 2 Oct - 23 Oct | Wednesday | 9am - 10am | Ligertwood, 112, Teaching Room | ||||
| 22395 | TU03 | 30 | 14 | 31 Jul - 11 Sep | Wednesday | 1pm - 2pm | Ligertwood, 112, Teaching Room |
| 2 Oct - 23 Oct | Wednesday | 1pm - 2pm | Ligertwood, 112, Teaching Room | ||||
| 22397 | TU05 | 30 | 18 | 1 Aug - 12 Sep | Thursday | 9am - 10am | Ligertwood, 314, Flinders Room |
| 3 Oct - 24 Oct | Thursday | 9am - 10am | Ligertwood, 314, Flinders Room | ||||
| 22398 | TU06 | 30 | 18 | 1 Aug - 12 Sep | Thursday | 2pm - 3pm | Ligertwood, 112, Teaching Room |
| 3 Oct - 24 Oct | Thursday | 2pm - 3pm | Ligertwood, 112, Teaching Room | ||||
| Related Class: Lecture | |||||||
| Class Nbr | Section | Size | Available | Dates | Days | Time | Location |
| 24919 | LE01 | 60 | 26 | 26 Jul - 13 Sep | Friday | 10am - 12pm | Napier, G04, Lecture Theatre |
| 4 Oct - 1 Nov | Friday | 10am - 12pm | Napier, G04, Lecture Theatre | ||||
| 26488 | LEC0 | 80 | 62 | This class does not have any timetabled face-to-face sessions. Please check MyUni or contact your Course Coordinator for details. | Note: Note: This Lecture can be viewed on the web via MyUni and so has no time or location allocated to it. Students enrolling in the Lecture can attend the live lecture if space permits. | ||
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