Late assessment (for the Written Assignment) must also be submitted through Turnitin. No extensions will be granted. There will be a deduction of 10% of the total available marks made from the total awarded mark for each 24 hour period or part thereof that the submission is late (for example, 25 hours late in submission incurs a 20% penalty). Late submissions will not be accepted after solutions have been discussed and/or made available.   This penalty does not apply for cases in which an application for Special Consideration is made and approved. Note: applications for Special Consideration Policy must be made within 5 (five) business days of the due date and time.

Classes    

·         The thirteen three-hour seminars will consist of a 2 hour lecture and 1 hour seminar component each week as detailed later in this unit guide. 

·         The timetable for classes can be found on the University web site at:  http://www.timetables.mq.edu.au/

·         Class attendance for this unit is compulsory.

Staff teaching in the unit will be available for individual consultation with students. A timetable of when staff will be available will be posted on the unit’s iLearn site.

Students experiencing significant difficulties with any topic in the unit must seek assistance immediately. You are encouraged to seek help at a time that is convenient to you from a staff member teaching on this unit during their regular consultation hours. In special circumstances, an appointment may be made outside regular consultation hours.  

Lecturer consultation sessions will be run in the Consultation Rooms in 4ER 222(E4A 222) or online via Zoom.

Required and Recommended Texts and/or Materials

Prescribed textbooks:

• Woellner, Barkoczy, Murphy, Evans and Pinto   Australian Taxation Law 2020 OUP  30th Edition

• Barkoczy, S. Core Tax Legislation and Study Guide 2020 OUP.

All students must purchase the prescribed texts.

Recommended textbooks:

The following is not specifically required but may be used for additional reading.

• Australian Master Tax Guide 2020 66th Edition  CCH

• Nethercott LJ and others Australian Tax Study Manual: Questions and Suggested Solutions 2020 30th  Edition OUP

• Barkoczy S Australian Tax Casebook 2019 15th  Edition OUP

Additional Resources: 

The University library has numerous resources relating to taxation law however you may find particularly useful the on-line resources ‘Tax’ resources available through the library databases, specifically CCH-Online.

Additional resources will be made available on the ilearn unit website for you to download and read.

Unit Web Page  

You can directly access the Unit Guide, and the Assessment Guide, the current lecture outlines, Echo 360 recordings, announcements related to the unit, library and other useful websites via the ACCG8124’s i-Learn site.

Learning and Teaching Activities   

Each week, lecture notes will be placed on i-learn before the class. These notes are only the core notes and they are NOT intended to stand alone nor in place of lecture attendance. They are provided for your convenience. You must also properly construct your own notes based on your own readings and any additional comments, supplements and corrections to these notes which may occur during lectures – and which you MUST attend. The Lectures will be recorded on Echo 360 on a weekly basis.

You are not entitled to rely on lecturer provided notes for full study purposes nor as the final indicator of exam content. You are required to and expected to read all text and legislative references and also to take into account comments, additional materials and illustrations and examples which may also be given in lectures.

The three-hour seminars will consist of a 2 hour lecture component and 1 hour seminar component. It is expected that ALL students have prepared answers to each week’s tutorial questions PRIOR to the seminar.