LAW545 Taxation Strategies (8)

The purpose of this subject is to provide students with the opportunity to apply knowledge of taxation laws to the financial services industry. Key concepts are reviewed briefly, but the emphasis is on application of both concepts and technical legal knowledge to issues relevant to the financial services industry. Matters arising under the income tax, goods and services tax and fringe benefits tax systems are considered. Ultimately, students should be able to identify appropriate taxation strategies that may be used in the financial services sectors.

Availability

Session 2 (60)
Online
Bathurst Campus

Continuing students should consult the SAL for current offering details: LAW545. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject Information

Grading System

HD/FL

Duration

One session

School

School of Accounting and Finance

Enrolment Restrictions

Postgraduate and Graduate Courses in the Faculty of Business, Justice and Behavioural Science.
Not available to students who have completed LAW514.

Assumed Knowledge
FIN560
Subject Relationships

LAW514 Some similar topics covered in LAW545

Incompatible Subjects

LAW514

Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to critically analyse the underlying concepts relevant to the treatment of financial products under the Australian income tax system;
  • be able to assess the application of Australian taxation laws on financial products;
  • be able to independently research and critically evaluate recent developments in taxation that are relevant to the financial services sector;
  • be able to communicate the application of tax law to a range of stakeholders in the context of financial services.

Syllabus

This subject will cover the following topics:
  • review of key concepts;
  • tax administration;
  • fringe benefits tax;
  • goods and services tax;
  • taxation of structures;
  • taxation of investment income;
  • international taxation;
  • anti-avoidance;
  • current issues in taxation.

Indicative Assessment

The following table summarises the assessment tasks for the online offering of LAW545 in Session 2 2019. Please note this is a guide only. Assessment tasks are regularly updated and can also differ to suit the mode of study (online or on campus).

Item Number
Title
Value %
1
Quiz
5
2
Problem question 1
15
3
Problem question 2
30
4
Final exam
50

The information contained in the CSU Handbook was accurate at the date of publication: July 2020. The University reserves the right to vary the information at any time without notice.

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