成人大片

Location:               Ligertwood Building North Terrace

                        Telephone:         8313 8250    

                        email:        john.tretola@adelaide.edu.au

                        Course Website:           

2 hours of lectures per week. Tuesdays 10.10-12.00pm, Napier LG 29.

1 hour of tutorials per week.

 

After completion of this course students should be able to demonstrate that they have the ability to:

1. Analyse taxation issues as they apply to businesses in Australia.  This course aims to build upon the principles of income tax law as covered in an introductory undergraduate income tax law subject, such as Income Tax Law III or its equivalent, for which a sound understanding of the material covered in that subject is assumed.
2. Develop an understanding of the fundamental principles of tax law, including income tax, GST and fringe benefit tax law as it applies to a wide variety of different business types in Australia such as companies, trusts, partnerships and sole proprietors.
3. Evaluate and synthesise information and existing knowledge from a number of sources.
4. Communicate ideas effectively in informal group discussions
5. Gain an awareness of some of the more topical taxation issues affecting businesses in Australia in today's economy.

Access to 2017 income tax legislation and to a copy of either the Australian Master Tax Guide (CCH) 2017 edition or the Australian Tax Handbook (Thomson Reuters) 2017 edition.

Foundations of Taxation Law 9th Edition (2017) Stephen Barkoczy (CCH).

Core 2017 Income Tax Legislation

Australian Master Tax Guide 2017 (CCH)

Australian Tax Handbook 2017 (Thomsons)

Week Lecture Topic                                           Tutorial Topic

1        Introduction to Business Taxes                   -

2        Introduction to Business Taxes                   Introduction Topic- part 1

3        Tax Entity Issues                                      Introduction Topic- part 2

4        GST                                                         Tax Entities Paper*

5        GST                                                         GST-part 1

6        International Tax Issues                            GST- part 2

Mid-semester break

7       CGT Special Issues                                   International Tax Issues

8       CGT Special Issues                                   CGT Special Issues- part 1

9       State Taxes                                              CGT Special Issues-part 1

10     Ethics; Penalties; Tax Avoidance                State Taxes 

11     FBT                                                         Ethics; Penalties and Tax Avoidance

12     Super/ Exam Prepartion                             FBT/Super


 *The Tax Entities Tutorial Paper will be assessed

The University 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 or 13 hours for a four-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 (when these are held).

Lecture Topics and Tutorial Topics are as set out in the Learning and Teaching Modes.

Assessment Type	Weighting	Length	Redeemable	Course Learning Outcome
Tutorial Paper	10%	1,000 words	No	1,2,3,4.
Assignment/Essay	30%	2,500 words	No	1,2,3,4
Final Exam	60%	3 hours	No	1,2,3,4,5.

 

The assessment components are as follows:

Tutorial Paper - Tax Entity Issues (Due by 2pm Monday 20th 2017) 10%

Students must submit their tutorial paper electronically through Turnitin.

Students are also expected to discuss their tutuorial paper in the tutorial.


Assignment 30%

An assignment will be due to be lodged online by 2pm on Monday May 22nd 2017 and will cover the topics of Introduction to Business Tax issues; International Taxes: Tax Entity Issues; GST and CGT Special issues.

Date and time: 2pm Monday May 22nd 2017 to be lodged online through Turnitin.



Final Exam 60%

There will be a 3hour exam with 10 minutes reading time held during the June/July examination period. It will cover all the Topics of the course and all lecture and tutorial material is examinable.

The exam will this semester be a fully open book exam. This means that students can bring into the exam any lecture or tutorial material they wish.  Textbooks, legislation and any other reference sources can also be brought into the exam room. 

Presentation of tutorial papers and assignments
· All tutorial papers and assignments must be lodged online through turnitin.

Students must retain a copy of all assignments submitted.

Late Assignment Submission
Students are expected to submit their work by the due date to maintain a fair and equitable system. Extensions will generally only be given for medical or other serious reasons. All requests for extensions must be emailed to the lecturer in charge of the course before the due date. Each request will be assessed on its merits.
5% of the total mark possible will be deducted for every 24 hours or part thereof that it is late, including each day on a weekend. For example, an essay that is submitted after the due date and time but within the first 24 hour period, and that has been graded at 63%, will have 5% deducted, for a final grade of 58%. An essay that is more than 24 hours late will lose 10%, etc. Hard copy submissions made after 5.00pm on a Friday will be assumed to have been submitted on the next business day and will be penalised accordingly. 


Word Length: Assignments which exceed the allocated length (word length) will be subject to a penalty of 5% of total marks possible per 100 words or part thereof. Quotations and all referencing information are included in the word count.

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 University 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.

Occupational Health and Safety Arrangements

The School is committed to upholding the University’s Policy on Occupational Health and Safety (OH&S). All staff and students have a legal responsibility to act in the interests of themselves and others with respect to OH&S. To assist us, and to comply with your responsibilities, you are required to become informed about emergency evacuation procedures and the evacuation areas for the classes you attend.

Evacuation Procedures

Staff and students must leave the building via the fire stairs once the notice to evacuate has been given. The lifts should not be used. Those experiencing difficulties leaving the building should notify the floor warden. Staff and students may return to the building only after the Warden has granted permission.

Medical Emergencies & First Aid In a life threatening situation only please telephone 8313 5444. 

 Representatives and Officers

First Aid officers are trained to deal with first aid situations. School Safety Officers represent the Head of School in OH&S matters. The elected OH&S Representative can represent staff and students in OH&S issues.

Accident and Incident Reporting

OH&S legislation demands that all accidents and near-miss incidents be reported to the School Manager or Head of School. In the event of an accident or incident the person involved, and their supervisor, must complete an Accident/Incident Report and Investigation Form, within 48 hours of the accident/incident. A copy of the completed form is to be forwarded to the OH&S Safety Officer. Copies of the form are available from the OH&S Representative or Safety Officer.


The University Writing Centre provides academic learning and language development services and resources for local, international, undergraduate and postgraduate coursework students enrolled at the 成人大片.

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 was founded in 2013 by Adelaide Law School Wellbeing officers Ms Corinne Walding, Ms Kellie Toole and Dr Mark Giancaspro. Lex Salus is an initiative of the Adelaide Law School aimed at raising law student awareness of the importance of mental, physical and nutritional health across all year levels of the degree, and of the various counselling, disability and equity services both within and outside the University that can provide help. Research shows that law students, both in Australia and in many jurisdictions around the world, experience the highest levels of stress, anxiety and depression out of any other discipline. Many do not get enough sleep, maintain a healthy diet or achieve a realistic work/life balance. Making matters worse, they are unwilling or afraid to speak up for fear of feeling 'weak' or because of the negative stigma that attaches to seeking help. Lex Salus is dedicated to tackling these problems head-on.

Counselling Service

The University 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/.  

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 University.

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

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.