Notice
As part of Phase 3 of our return to campus plan, most units will now run tutorials, seminars and other small group activities on campus, and most will keep an online version available to those students unable to return or those who choose to continue their studies online.
To check the availability of face-to-face and online activities for your unit, please go to timetable viewer. To check detailed information on unit assessments visit your unit's iLearn space or consult your unit convenor.
Unit convenor and teaching staff |
Unit convenor and teaching staff
Convenor
Michael Nancarrow
Contact via ILearn communication dialogue
Off campus
Wednesday 6-7pm
Lecturer
Kalmen Datt
Contact via ILearn communication dialogue
Off campus
Available on ILearn
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Credit points |
Credit points
10
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Prerequisites |
Prerequisites
(Admission to JD and 80cp in LAW or LAWS units at 6000 level or above)
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Corequisites |
Corequisites
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Co-badged status |
Co-badged status
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Unit description |
Unit description
This unit initially examines the way in which laws relating to taxation impact social and economic issues in Australia. Taxation of various kinds is the primary means by which wealth can be distributed: inequities and distortions can promote investment in specific economic activities, encourage or discourage savings and lead to exploitation and avoidance by the wealthy through the use of loopholes and complex business structures. Ultimately, this affects the government's ability to provide essential social services such as health, education and housing. The second part of the unit entails a sophisticated examination of the fundamental elements of the Australian taxation system including residency, income, deductions, capital gains tax and the taxation of trusts. |
Information about important academic dates including deadlines for withdrawing from units are available at https://www.mq.edu.au/study/calendar-of-dates
On successful completion of this unit, you will be able to:
Method of submission
Legal Brief: Submission will be via the Turnitin submission portal which you will find on the LAWS8025 ILearn site and which will be opened prior to the due date for submission.
Tutorial Assessment: Your tutor will advise of the requirements via ILearn.
Final assessment: Submission will be via the Turnitin submission portal which you will find on the LAWS8025 ILearn site and which will be opened prior to the due date for submission.
Extensions and Late submissions
Late Submission Penalty
Unless a Special Consideration request has been submitted and approved, (a) a penalty for lateness will apply – two (2) marks out of 100 will be deducted per day for assignments submitted after the due date – and (b) no assignment will be accepted more than seven (7) days (incl. weekends) after the original submission deadline. No late submissions will be accepted for timed assessments – e.g. quizzes, online tests.
Name | Weighting | Hurdle | Due |
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Weekly tutorial question preparation | 20% | No | Week 13 |
Final assessment | 40% | No | 11/6/21 |
Preparation of a legal brief | 40% | No | 26/4/21 |
Assessment Type 1: Participatory task
Indicative Time on Task 2: 20 hours
Due: Week 13
Weighting: 20%
Students will engage in face to face or online discussion and problem solving tasks
Assessment Type 1: Problem set
Indicative Time on Task 2: 8 hours
Due: 11/6/21
Weighting: 40%
The final assessments will be a take-home question in the form of a problem solving task. Students will be required to provide taxation advice to a fictional client
Assessment Type 1: Professional writing
Indicative Time on Task 2: 40 hours
Due: 26/4/21
Weighting: 40%
Students will be required to engage in independent research to answer a set question on the application of tax law in Australia
1 If you need help with your assignment, please contact:
2 Indicative time-on-task is an estimate of the time required for completion of the assessment task and is subject to individual variation
Delivery
As you will be aware, we continue to deliver units at Macquarie under the requirements of 'special circumstances'. What does this mean for LAWS8025 Taxation Law?
Lectures: These will be recorded and uploaded to Echo360 in advance of the when the topic is scheduled to be covered in the unit.
Tutorials: All tutorials will be conducted online. If you are unable to attend a scheduled online tutorial get in contact with your tutor for arrangements for accessing a recording of the tutorial.
Please note: Recordings of online tutorials are not uploaded to ILearn.
Resources
Prescribed Textbook:
Richard Krever, Antony Ting, Celeste Black, Wes Obst, Rami Hanegbi, Sunita Jogarajan, Kerrie Sadiq,
Principles of Taxation Law 2021, Thomson Reuters.
Available in print and eBook and bundle.
Additional materials: Additional materials will be identified either as applicable for the whole unit or for specific topics as appropriate.
Additional materials will be uploaded through Leganto.
Macquarie University policies and procedures are accessible from Policy Central (https://policies.mq.edu.au). Students should be aware of the following policies in particular with regard to Learning and Teaching:
Students seeking more policy resources can visit Student Policies (https://students.mq.edu.au/support/study/policies). It is your one-stop-shop for the key policies you need to know about throughout your undergraduate student journey.
To find other policies relating to Teaching and Learning, visit Policy Central (https://policies.mq.edu.au) and use the search tool.
Macquarie University students have a responsibility to be familiar with the Student Code of Conduct: https://students.mq.edu.au/admin/other-resources/student-conduct
Results published on platform other than eStudent, (eg. iLearn, Coursera etc.) or released directly by your Unit Convenor, are not confirmed as they are subject to final approval by the University. Once approved, final results will be sent to your student email address and will be made available in eStudent. For more information visit ask.mq.edu.au or if you are a Global MBA student contact globalmba.support@mq.edu.au
Macquarie University provides a range of support services for students. For details, visit http://students.mq.edu.au/support/
Learning Skills (mq.edu.au/learningskills) provides academic writing resources and study strategies to help you improve your marks and take control of your study.
The Library provides online and face to face support to help you find and use relevant information resources.
Students with a disability are encouraged to contact the Disability Service who can provide appropriate help with any issues that arise during their studies.
For all student enquiries, visit Student Connect at ask.mq.edu.au
If you are a Global MBA student contact globalmba.support@mq.edu.au
For help with University computer systems and technology, visit http://www.mq.edu.au/about_us/offices_and_units/information_technology/help/.
When using the University's IT, you must adhere to the Acceptable Use of IT Resources Policy. The policy applies to all who connect to the MQ network including students.
This revised unit provides a solid introduction to the fundamentals of the Australian tax system. There will be an emphasis on Income Tax and its assessment under the Income Tax Assessment legislation, as well as the Goods and Services Tax (GST) and Capital Gains Tax (CGT) regimes. A critical approach is emphasised throughout. Students will be encouraged to think beyond the traditional categories and to pursue an approach to taxation law underscored by critical thinking. Topics covered will include:
Unit information based on version 2021.03 of the Handbook