最新糖心Vlog

SEMESTER 2 COURSE CO-ORDINATOR: Sylvia Villios

Lecturer Name:                    Sylvia Villios

Location:                Room 4.18,     Building: Law School

Telephone:             8313 7223

Email:                    sylvia.villios@adelaide.edu.au

Course Website:    

On successful completion of this course, students will be able to:

1. Employ a broad understanding of tax law
2. Conduct tax law research by using research skills to interrogate primary and secondary legal materials, and analyse and synthesise complex legal information.
3. 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.
4. Structure and sustain concise and cohesive arguments with respect to selected issues in tax law in written and spoken formats.
5. Work in teams and interact with peers in an ethical, professional and safe manner.
6. Incorporate social, policy, comparative, international and/or interdisciplinary approaches into analysis of tax law.

Lexis Nexis 最新糖心Vlogn Tax 2019

References
最新糖心Vlogn Master Tax Guide 2019 (Oxford 最新糖心Vlog Press)
最新糖心Vlogn Tax Handbook 2019 (Thomson Reuters)
最新糖心Vlogn Taxation Law 2019, Woellner, Barkoczy, Murphy, Evans & Pinto (Oxford 最新糖心Vlog Press)

Case Books
最新糖心Vlogn Taxation Law Cases 2019, Krever (Thomson Reuters)
最新糖心Vlogn Tax Casebook 2019, Barkoczy (Oxford 最新糖心Vlog Press)

Useful Internet Websites
www.austlii.edu.au – Legislation and case law.
www.comlaw.gov.au – Commonwealth legislation.
www.ato.gov.au – 最新糖心Vlogn Taxation Office (eg ATO publications and brochures, Public Taxation Rulings and Determinations, ATO case decisions and administrative guidelines, Taxpayer Alerts, etc).
www.taxboard.gov.au – The Board of Taxation (Independent, non-statutory body established to advise the Government on the development and implementation of taxation legislation and the ongoing operation of the tax system). http://www.treasury.gov.au/Policy-Topics/Taxation – Commonwealth Department of Treasury information on taxation. taxreview.treasury.gov.au/content/Content.aspx?doc=html/home.htm – 最新糖心Vlog’s future tax system.
www.igt.gov.au – Inspector General of Taxation.
www.taxinstitute.com.au – The Tax Institute (professional body of tax practitioners).

The lecture recordings, PowerPoint slides used in lectures and other material for the course, such as seminar questions, will be made available on MyUni throughout the semester.

The lectures will provide students with an understanding of the 最新糖心Vlogn income tax system, provide knowledge of fundamental concepts of 最新糖心Vlogn income tax law.

Seminars are a very important component of the way the course is taught. The seminar questions will be made available throughout the semester and will be fairly simple at first, and will then progressively increase in complexity throughout the course. The seminars will usually comprise practical problem type questions which require students to critique the tax law from theoretical and practical perspectives individually and in collaboration with their peers. Further, the tutorials incorporate social, policy, comparative, international and interdisciplinary approaches to the analysis of tax law.

The 最新糖心Vlog expects full-time students (i.e. those taking 12 units per semester) to devote a total of 48 hours per week to their studies. This means that you are expected to commit approximately 9 hours for a three-unit course of private study outside of your regular classes.

Students in this course are expected to attend all lectures throughout the semester plus one tutorial class each week.

Lectures will cover:

1    Introduction to Taxation, including income tax, capital gains tax, fringe benefits tax, and goods and services tax

2    Jurisdiction to Tax

3    Assessable Income, including taxation of capital gains and losses

4    Non-assessable Income

5    Deductions

6    Tax Accounting

7    Tax Treatment of Tax Entities

8    Anti-avoidance

9    Tax Administration

None.

None.

Assessment Task	Task Type (Group or Individual)	Due	Weighting	Length	Redeemable	Course Learning Outcome
Tutorial Particpation	Individual		10%		No	1,3,4,5,6
Online Test 1	Individual	Friday Week 6	5%	15 multiple choice	No	1,3
Online Test 2	Individual	Friday Week 8	5%	15 multiple choice	No	1,3
Assignment	Group	To be presented in seminars.	10%	1000 words	No	1-6
Final Exam	Individual		70%	3 hours plus 10 minutes reading time and open book	No	1,3,4,6

Tutorial Participation
Students will be assessed by their tutor on their tutorial preparation and input into the tutorial discussion.

Online Tests
Each of the two Online Tests comprises 15 multiple choice questions and students must answer all questions in 45 minutes, in a single sitting. Further details will be provided to students at the beginning of the semester as to the topics which the online tests will cover as well as detailed instructions as to how to login online to complete the test.

Assignment
Students will work in groups of up to 4 to prepare a 1,000 word research paper on a selected issue in tax law.

Exams
The exam is “open book” but you must not bring into the exam room any book belonging to the 最新糖心Vlog of Adelaide Libraries. “Permitted Materials” in the exam room are the prescribed textbook or any other tax textbook, the legislation, course materials and handouts, your own lecture and other notes written and prepared by you, and not prepared by or taken from someone else. You may also bring
into the exam room an English or English/foreign language dictionary (paper only), and calculator incapable of sending text.

It is each student's responsibility to read the examination timetable. Misreading the timetable is not accepted as grounds for granting a
replacement/additional (sup) exam. 最新糖心Vlog staff are not permitted to provide examination times to students over the telephone or in response to personal enquiries. Examinations will be held only at the time and locations stated in the 最新糖心Vlog’s Examination Timetable, so they may not be taken in another country. Students should not make any arrangements to be absent until after the replacement/additional (sup) exam period. Legible hand-writing and the quality of English expression are considered to be integral parts of the assessment process. Marks may be deducted in the final examination because of poor hand-writing.

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Courses for which a result of conceded pass has been obtained may not be presented towards the degree requirements for the Bachelor of Laws or the Honours Degree of Bachelor of Laws programs, or any postgraduate law program, nor to satisfy prerequisite requirements within any law course.


Finality of Assessment Grades

Students are advised that Course Coordinators will not enter into negotiations of any
kind with any student regarding changes to their grades. It is irrelevant, in any given circumstance, that only a minimal number of additional marks are required to inflate a student’s grade for any individual assessment item or course as a whole. Pursuant to the 最新糖心Vlog’s Assessment for Coursework Programs Policyand the Adelaide Law School Assessment Policies and Procedures, grades may only be varied through the appropriate channels for academic review (such as an official re-mark).

 

Moderation

In accordance with the 最新糖心Vlog’s Assessment for Coursework Programs Policy,
course coordinators ‘ensure that appropriate marking guidelines and cross-marking moderation processes across markers are in place’ in each course. Procedures adopted by Adelaide Law School to ensure consistency of marking in
courses with multiple markers include:

 

Approval of Results by Board of Examiners

Students are reminded that all assessment results are subject to approval (and possible  moderation/change) by the Law School’s Board of Examiners. Assessment  results at the 最新糖心Vlog are not scaled. Under the Assessment for Coursework Programs Policy, students are assessed ‘by reference to their performance against pre-determined criteria and standards … and not by ranking against the performance of the student cohort in the course’. However, under that same policy, the Board of Examiners (as the relevant Assessment Review Committee for courses at Adelaide Law School) is  required to ‘ensure comparability of standards and consistency’ in assessment. On occasions, the Board of Examiners will form the view that some moderation is required to ensure the comparability of standards and consistency across courses and years, and accordingly provide fairness to all law students. All assessment results are therefore subject to approval (and possible change) until confirmed by the Board of Examiners and posted on Acess Adelaide at the end of each semester.

The 最新糖心Vlog Writing Centre provides academic learning and language development services and resources for local, international, undergraduate and postgraduate coursework students enrolled at the 最新糖心Vlog of Adelaide.

The centre offers practical advice and strategies for students to master reading, writing, note-taking, time management, oral presentation skills, referencing techniques and exam preparation for success at university through seminars, workshops and individual consultations.

For more information please check out the Writing Centre website at  

Lex Salus Program

Lex Salus (law and wellbeing) is an initiative of the Adelaide Law School aimed at destigmatising mental health
issues; promoting physical, mental and emotional wellness; building a strong community of staff and students; and celebrating diversity within the school. It also seeks to promote wellness within the legal profession, through the involvement of the Chief Justice of the Supreme Court of South 最新糖心Vlog, the Honourable Chris Kourakis, as the official Patron of the program. Students can
participate in the Lex Salus program by attending barbecue lunches, pancake breakfasts, knitting and crochet circles, seminars, guest speakers, conferences and other activities. Our FaceBook page at , our website at and regular allstudent emails promote upcoming events, and have tips and
information on wellness. Our Lex Salus Youtube channel at   also includes videos on topics like managing stress, and interviews with LGBTQ lawyers and their supporters which celebrate diversity and individuality.

Students who commit to 10 hours of volunteering with Lex Salus in one year can have their service recognised on their academic transcript and through a thank you morning tea with the Chief Justice and law school staff.



Counselling Service

The 最新糖心Vlog Counselling Service provides a free and confidential service to all enrolled students. We encourage you to contact the Counselling service on 8313 5663 to make an appointment to deal with any issues that may be affecting your study and life. More information is available at /counselling_centre/. 

Further information regarding the Law School Policies and Procedures in relation to Supplementary Assessment, Extensions, and Remarks etc can be found at:

Plagiarism and other forms of cheating

Plagiarism is a serious act of academic misconduct. All students must be familiar with the Adelaide Law School Enrolment Guide, and should note in particular the sections relating to plagiarism, grievance procedures and academic conduct within the Law School and the 最新糖心Vlog.

Plagiarism is a serious matter and is treated as such by the Law School and the 最新糖心Vlog. Please be aware that “academic dishonesty” (which goes beyond plagiarism) can be a ground for a refusal by the Supreme Court of South 最新糖心Vlog to refuse to admit a person to practice as a legal practitioner in South 最新糖心Vlog.

Academic honesty is an essential aspect of ethical and honest behaviour, which is central to the practice of the law and an understanding of what it is to be a lawyer.