This course introduces students to the main principles of Australia's income tax system. In order to understand the critical function of taxation in the Australian community, the taxation system is studied in its legal, economic, social and political context. Given the speed with which changes are made to the technical skills of tax law, this course seeks to provide students with an understanding of the principles of the income tax system and tax policy, rather than knowledge of a particular but limited set of technical rules.

Topics to be considered include:

• the concept of income;
• personal services income and fringe benefits;
• business income;
• property income;
• the deductions;
• the taxation of capital gains;
• the taxation of business entities; 
• residency, source and double tax agreements;
• the anti-avoidance measures; and
• tax administration.

Learning Outcomes

Upon successful completion, students will have the knowledge and skills to:

1. Examine, assess and apply the main principles of Australia’s income tax law;
2. Investigate and critically analyse the tax issues that arise in complex legal problems;
3. Hypothesise solutions to complex legal problems, including synthesis and application of relevant legislation and case law to support ideas;
4. Plan and execute a research-based project with independence, applying expert judgement on tax policy, tax law, and cases studied during the course.

Research-Led Teaching

The practical application of the income tax laws will be considered and evaluated against public policy considerations.

Required Resources

Income Taxation: Commentary & Materials. Miranda Stewart, Graeme Cooper, Richard Vann, Michael Dirkis, Thomson Reuters, 10th ed, 2022

Income Tax Assessment Act 1936 (Cth)

Income Tax Assessment Act 1997 (Cth)

Fringe Benefit Assessment Act 1986 (Cth)

Taxation Administration Act 1959 (Cth)

(available on Federal Register of Legislation - https://www.legislation.gov.au/Browse/Results/ByTitle/Acts/InForce/In/0/0/principal)

Recommended Resources

Income Tax: Text, Materials and Essential Cases, Catherine Brown, Michael Kobetsky, Peter Gillies, Rodney Fisher, Sylvia Villios, The Federation Press, 9th ed, 2016

Income Taxation in Australia: Parsons, R. W., The Law Book Company, 1985

(available digitally from University of Sydney, https://setis.library.usyd.edu.au/ozlit/pdf/p00086.pdf)

Staff Feedback

Students will be given feedback in the following forms in this course:

• written comments
• verbal comments
• feedback to whole class, groups, individuals, focus group etc

Student Feedback

ANU is committed to the demonstration of educational excellence and regularly seeks feedback from students. Students are encouraged to offer feedback directly to their Course Convener or through their College and Course representatives (if applicable). Feedback can also be provided to Course Conveners and teachers via the Student Experience of Learning & Teaching (SELT) feedback program. SELT surveys are confidential and also provide the Colleges and ANU Executive with opportunities to recognise excellent teaching, and opportunities for improvement.

Other Information

Task submission times refer to Canberra time (AEST/AEDT).

Extensions, late submission and penalties: https://law.anu.edu.au/extensions-late-submission-and-penalties

Extenuating circumstances: https://www.anu.edu.au/students/program-administration/assessments-exams/extenuating-circumstances-application

Deferred examination: http://www.anu.edu.au/students/program-administration/assessments-exams/deferred-examinations

Penalties for excess word length: https://law.anu.edu.au/word-length-and-excess-word-penalties

Distribution of grades policy: https://law.anu.edu.au/grading

Assessment Reviews and Appeals: https://law.anu.edu.au/assessment-review-and-appeals

Further information about the course: is available from the course Wattle page. Students are required to access the Wattle site regularly throughout the course for any announcements relating to the course.

 

Artificial Intelligence (AI)

The ANU Academic Integrity website (https://www.anu.edu.au/students/academic-skills/academic-integrity ) provides information about services available to assist students with their assignments, examinations and other learning activities, as well as providing clear guidance on the responsible and ethical use of AI technologies.

The following resources may also be useful:

• The ANU Library's Libguide (https://libguides.anu.edu.au/generative-ai ) is a valuable resource for gaining a comprehensive understanding of AI's role in academia.

• The ANU Academic Skills site (https://www.anu.edu.au/students/academic-skills ) provides useful information to ensure that you leverage AI responsibly and effectively.

• The ANU College of Law Academic Integrity and Misconduct site (https://law.anu.edu.au/academic-integrity-and-misconduct ) provides content related to legal implications, ethical guidelines, and considerations when dealing with AI in the context of law.

Class Schedule

Week/Session	Summary of Activities	Assessment
1	Introduction to Taxation	Pre-reading / Video
2	Ordinary Concepts Income	Pre-reading / Video
3	Personal Services Income	Pre-reading / Video
4	Business Income (inc trading stock)	Pre-reading / Video
5	Property Income	Pre-reading / Video
6	Deductions	Pre-reading / Video
7	Capital Gains - Online Lecture (4-7 pm, Wednesdays 3 July ACT time)	Pre-reading / Lecture
8	Partnerships - Online Lecture (Capital Gains seminar) (4-7 pm, Wednesdays 10 July ACT time)	Pre-reading / Lecture and seminar
9	Trusts - Online Lecture (Partnerships seminar) (4-7 pm, Wednesdays 17 July ACT time)	Pre-reading / Lecture and seminar
10	Companies - Online Lecture (Trusts seminar) (4-7 pm, Wednesdays 24 July ACT time)	Pre-reading / Lecture and seminar
11	International and Anti-avoidance - Online Lecture (Companies seminar) (4-7 pm, Wednesdays 31 July ACT time)	Pre-reading / Lecture and seminar
12	Tax Administration and Course Review - Online Lecture (International seminar) (4-7 pm, Wednesdays 7 August ACT time)	Pre-reading / Lecture and seminar and course review

Tutorial Registration

ANU utilises MyTimetable to enable students to view the timetable for their enrolled courses, browse, then self-allocate to small teaching activities / tutorials / seminars so they can better plan their time. Find out more on the Timetable webpage.

Assessment Summary

Assessment task	Value	Due Date	Return of assessment	Learning Outcomes
Online Quiz	0 %	*	*	1,2
Seminar Participation	10 %	*	*	1,2,3
Written Judgment	40 %	15/08/2024	02/09/2024	1,2,3
Research Essay	50 %	09/09/2024	03/10/2024	1,2,3,4

* If the Due Date and Return of Assessment date are blank, see the Assessment Tab for specific Assessment Task details

Policies

ANU has educational policies, procedures and guidelines , which are designed to ensure that staff and students are aware of the University’s academic standards, and implement them. Students are expected to have read the Academic Integrity Rule before the commencement of their course. Other key policies and guidelines include:

• Academic Integrity Policy and Procedure
• Student Assessment (Coursework) Policy and Procedure
• Extenuating Circumstances Application
• Student Surveys and Evaluations
• Deferred Examinations
• Student Complaint Resolution Policy and Procedure
• Code of practice for teaching and learning

Assessment Requirements

The ANU is using Turnitin to enhance student citation and referencing techniques, and to assess assignment submissions as a component of the University's approach to managing Academic Integrity. For additional information regarding Turnitin please visit the Academic Skills website. In rare cases where online submission using Turnitin software is not technically possible; or where not using Turnitin software has been justified by the Course Convener and approved by the Associate Dean (Education) on the basis of the teaching model being employed; students shall submit assessment online via ‘Wattle’ outside of Turnitin, or failing that in hard copy, or through a combination of submission methods as approved by the Associate Dean (Education). The submission method is detailed below.

Moderation of Assessment

Marks that are allocated during Semester are to be considered provisional until formalised by the College examiners meeting at the end of each Semester. If appropriate, some moderation of marks might be applied prior to final results being released.

Participation

For all courses taught in any mode (whether face to face or online), the ANU College of Law considers participation in the classes offered to be an important part of the educational experience of the program. Students are expected to attend all classes.

Examination(s)

There is no final examination for this course.

Assessment Task 1

Online Quiz

Details of Task: This is a multiple choice quiz, designed to test your understanding of the readings for the course and can be done at any time throughout the course.

Nature of Task: Optional. This assessment task is designed to give students an opportunity to receive feedback on their progress in the course.

Weighting: 0%

Release Date: 9am, Wednesday 10 July 2024 via Wattle.

Due Date: The optional online quiz will remain open for attempts throughout the semester.

Estimated Return Date: Results are available immediately upon completion of quiz.

Assessment Criteria: This task is marked automatically according to accuracy of understanding of course content.

Assessment Task 2

Seminar Participation

Details of Task: Each student will be required to nominate for, and participate in, one class seminar, lasting approximately 90 minutes. These will take place in the second half of each class (after the lecture), starting with the second class. The seminar will be on the topic or topics covered in lecture form in the immediately preceding week. Nominations for participation at particular seminars will be settled at the first class (or by email with the convenor). Topics for discussion at the seminar will be made available approximately a week before the relevant seminar. Each student will also be required to submit by email to the convenor, before their chosen seminar, a dot point summary of the points they propose to make in the discussions. The seminar discussions will be recorded. The seminar topics will draw on the prescribed readings and video content but will also require independent research. Students not presenting at a particular seminar are expected to attend and also encouraged to contribute while respecting that other students are being assessed.

Nature of Task: Compulsory and non-redeemable. Failure to submit this assessment will result in a mark of zero for this assessment task. Students may collaborate with other students in preparation for the seminar discussions, but should submit their written dot points independently.

Weighting: 10%

Release Date: Progressively via Wattle

Due Date: Progressively via Wattle

Duration: 90 Minutes (plus preparation time and written dot-point summary of discussion content by email)

Estimated Return Date: Written submissions must be received prior to each seminar

Assessment Criteria: Students will be assessed on their contribution to their chosen seminar, and their independent written submissions, with equal weighting to be given to both. Seminar participation will be evaluated taking into account the following criteria:

• Attendance
• Quality of oral and written contributions to group discussions, problem identification and problem solving
• Ability to collaborate constructively with fellow students
• Ability to express opinions in a convincing, concise and respectful way

Assessment Task 3

Written Judgment

Details of Task: Each student will be required to write a judgment in the manner of a judge sitting at first instance in the Federal Court of Australia on a hypothetical tax law dispute between a taxpayer and the ATO. Details of the dispute will be provided by the convenor on Wattle.

Nature of Task: Compulsory and non-redeemable. Failure to submit this assessment will result in a mark of zero for this assessment task.

Weighting: 40%

Release: Friday, 12 July 2024 via Wattle.

Word Limit: 3,200 including all headings, text, and footnotes. The ANU College of Law's Word Length and Excess Word penalties policy can be found here.

Submission Requirement: Your submission must be made in a word processing file format (.doc, .docx). PDF files will not be accepted. Footnotes and bibliography are not required; in-text citations of cases and statutes should conform with generally accepted legal conventions.

Due Date: 5pm, Thursday 15 August 2024 via Turnitin. Late submission (without an extension) is permitted, although late penalties will apply.

Estimated Return Date: Monday, 2 September 2024

Assessment Criteria: Students will be evaluated on their ability to:

• Summarise the facts and identify the relevant tax law issues
• Analyse the relevant legal principles, citing statutory provisions and case law, as appropriate
• Apply the legal principles to the factual situation, highlighting any indeterminacy in the law or policy anomalies
• Explain and justify the decision reached
• Communicate effectively in writing(

Assessment Task 4

Research Essay

Details of Task: Students will do independent research and write an essay on a topic supplied by the convenor.

Nature of Task: Compulsory and non-redeemable. Failure to submit this assessment will result in a mark of zero for this assessment task.

Weighting: 50%

Release: 2 pm Monday 15 July 2024 via Wattle

Word Limit: 4,000 including all headings, text, and footnotes (but excluding bibliography). The ANU College of Law's Word Length and Excess Word penalties policy can be found here.

Submission Requirement: Your submission must be made in a word processing file format (.doc, .docx). PDF files will not be accepted. All references should be compliant with the current edition of the Australian Guide to Legal Citation. Any use of AI, and how it has been used, should be acknowledged. Referencing of sources is required, including footnotes and a bibliography.

Due Date: 5pm, Monday 9 September 2024. Late submission (without an extension) is permitted, although late penalties will apply.

Estimated Return Date: 3 October 2024

Assessment Criteria: A detailed rubric will be available on Wattle

• Independent Research
• Written Communication
• Structure of Essay
• Response to Question
• Referencing and Compliance with AGLC Citation Style

Academic Integrity

Academic integrity is a core part of the ANU culture as a community of scholars. The University’s students are an integral part of that community. The academic integrity principle commits all students to engage in academic work in ways that are consistent with, and actively support, academic integrity, and to uphold this commitment by behaving honestly, responsibly and ethically, and with respect and fairness, in scholarly practice.

The University expects all staff and students to be familiar with the academic integrity principle, the Academic Integrity Rule 2021, the Policy: Student Academic Integrity and Procedure: Student Academic Integrity, and to uphold high standards of academic integrity to ensure the quality and value of our qualifications.

The Academic Integrity Rule 2021 is a legal document that the University uses to promote academic integrity, and manage breaches of the academic integrity principle. The Policy and Procedure support the Rule by outlining overarching principles, responsibilities and processes. The Academic Integrity Rule 2021 commences on 1 December 2021 and applies to courses commencing on or after that date, as well as to research conduct occurring on or after that date. Prior to this, the Academic Misconduct Rule 2015 applies.

 

The University commits to assisting all students to understand how to engage in academic work in ways that are consistent with, and actively support academic integrity. All coursework students must complete the online Academic Integrity Module (Epigeum), and Higher Degree Research (HDR) students are required to complete research integrity training. The Academic Integrity website provides information about services available to assist students with their assignments, examinations and other learning activities, as well as understanding and upholding academic integrity.

Online Submission

You will be required to electronically sign a declaration as part of the submission of your assignment. Please keep a copy of the assignment for your records. You must ensure that you upload the correct document on the specified submission due date and time. Any document modified after the due date and time will either incur a late penalty or will NOT be accepted. Unless an exemption has been approved by the Associate Dean (Education), submission must be through Turnitin in a word processing file format (.doc, .docx). Electronic copies in .pdf file format are not acceptable.

Hardcopy Submission

For some forms of assessment (hand written assignments, art works, laboratory notes, etc.) hard copy submission is appropriate when approved by the Associate Dean (Education). Hard copy submissions must utilise the Assignment Cover Sheet. Please keep a copy of tasks completed for your records.

Late Submission

Individual assessment tasks may or may not allow for late submission. Policy regarding late submission is detailed below:

• Late submission not permitted. If submission of assessment tasks without an extension after the due date is not permitted, a mark of 0 will be awarded.

• Late submission permitted. Late submission of assessment tasks without an extension are penalised at the rate of 5% of the possible marks available per working day or part thereof. Late submission of assessment tasks is not accepted after 10 working days after the due date, or on or after the date specified in the course outline for the return of the assessment item.

• Late submission is not accepted for tests or examinations.

• • Late submission with an extension. To ensure equity for all students, the 5% penalty per working day for late submission of work does not apply if you have been granted an extension. Where an extension is granted, the revised due date and submission time will be provided in writing. Importantly, any revised due date is inclusive of weekends and public holidays. Regardless of which day of the week the revised due date falls on, students who submit after that date will be penalised by 5% of the possible marks available for the task per 24-hour period.

Referencing Requirements

The Academic Skills website has information to assist you with your writing and assessments. The website includes information about Academic Integrity including referencing requirements for different disciplines. There is also information on Plagiarism and different ways to use source material. Any use of artificial intelligence must be properly referenced. Failure to properly cite use of Generative AI will be considered a breach of academic integrity.

Returning Assignments

All marks and feedback will be provided by the return date listed in the class summary. 

Extensions and Penalties

Extensions and late submission of assessment pieces are covered by the Student Assessment (Coursework) Policy and Procedure. Extensions may be granted for assessment pieces that are not examinations or take-home examinations. If you need an extension, you must request an extension in writing on or before the due date. If you have documented and appropriate medical evidence that demonstrates you were not able to request an extension on or before the due date, you may be able to request it after the due date.

Resubmission of Assignments

Resubmission is not guaranteed. Please ensure that you have reviewed your submission carefully before you submit.

Privacy Notice

The ANU has made a number of third party, online, databases available for students to use. Use of each online database is conditional on student end users first agreeing to the database licensor’s terms of service and/or privacy policy. Students should read these carefully. In some cases student end users will be required to register an account with the database licensor and submit personal information, including their: first name; last name; ANU email address; and other information.
In cases where student end users are asked to submit ‘content’ to a database, such as an assignment or short answers, the database licensor may only use the student’s ‘content’ in accordance with the terms of service – including any (copyright) licence the student grants to the database licensor. Any personal information or content a student submits may be stored by the licensor, potentially offshore, and will be used to process the database service in accordance with the licensors terms of service and/or privacy policy.
If any student chooses not to agree to the database licensor’s terms of service or privacy policy, the student will not be able to access and use the database. In these circumstances students should contact their lecturer to enquire about alternative arrangements that are available.

Distribution of grades policy

Academic Quality Assurance Committee monitors the performance of students, including attrition, further study and employment rates and grade distribution, and College reports on quality assurance processes for assessment activities, including alignment with national and international disciplinary and interdisciplinary standards, as well as qualification type learning outcomes.

Since first semester 1994, ANU uses a grading scale for all courses. This grading scale is used by all academic areas of the University.

Support for students

The University offers students support through several different services. You may contact the services listed below directly or seek advice from your Course Convener, Student Administrators, or your College and Course representatives (if applicable).

• ANU Health, safety & wellbeing for medical services, counselling, mental health and spiritual support
• ANU Access and inclusion for students with a disability or ongoing or chronic illness
• ANU Dean of Students for confidential, impartial advice and help to resolve problems between students and the academic or administrative areas of the University
• ANU Academic Skills and Learning Centre supports you make your own decisions about how you learn and manage your workload.
• ANU Counselling Centre promotes, supports and enhances mental health and wellbeing within the University student community.
• ANUSA supports and represents all ANU students