COMMLAW 3500 - Income Tax Law III

North Terrace Campus - Semester 1 - 2015

This course provides an introduction to, and overview of, fundamental concepts of income tax law. Topics include Introduction to Taxation, including income tax, capital gains tax, fringe benefits tax, and goods and services tax; Jurisdiction to Tax; Assessable Income, including taxation of capital gains and losses; Non-Assessable Income; Deductions; Tax Accounting; Tax Treatment of Tax Entities; Anti-avoidance; and Tax Administration.

  • General Course Information
    Course Details
    Course Code COMMLAW 3500
    Course Income Tax Law III
    Coordinating Unit Adelaide Law School
    Term Semester 1
    Level Undergraduate
    Location/s North Terrace Campus
    Units 3
    Contact Up to 4 hours per week
    Available for Study Abroad and Exchange Y
    Prerequisites COMMLAW 2500
    Incompatible LAW 3521
    Restrictions LAW 3521
    Assessment Exam/assignments/tests/tutorial work as prescribed at first lecture
    Course Staff

    Course Coordinator: Mr Domenic Carbone

    Semester 1
    Lecturer Name: Domenic Carbone
    Location: Room 4.16  Building: 4th floor, Ligertwood Building
    Telephone: 8313 4749

    Semester 2
    Lecturer Name: Sylvia Villios
    Location: Room 4.17 Building: 4th floor, Ligertwood Building
    Telephone: 8313 7223

    ourse Website:
    Course Timetable

    The full timetable of all activities for this course can be accessed from Course Planner.

  • Learning Outcomes
    Course Learning Outcomes
    This course is designed to:
    1. Provide students with an understanding of the Australian income tax system.
    2. Provide knowledge of fundamental concepts of Australian income tax law.
    3. Enable students to develop experience in identifying tax issues and applying the income tax law to arrive at reasoned solutions to problems.

    Income Tax Law III will also cover the following specific learning objectives:
    4. Understand fundamental concepts of Australian income tax law.
    5. Research, analyse and evaluate income tax information and issues.
    6. Apply critical thinking and problem solving skills to resolve income tax issues.
    7. Communicate effectively orally income tax information and solutions to income tax issues.
    8. Communicate effectively in writing income tax information and solutions to income tax issues.
    University Graduate Attributes

    This course will provide students with an opportunity to develop the Graduate Attribute(s) specified below:

    University Graduate Attribute Course Learning Outcome(s)
    Knowledge and understanding of the content and techniques of a chosen discipline at advanced levels that are internationally recognised. 1,2,3,4,5,6
    The ability to locate, analyse, evaluate and synthesise information from a wide variety of sources in a planned and timely manner. 3,5,6
    An ability to apply effective, creative and innovative solutions, both independently and cooperatively, to current and future problems. 3,5,6,7,8
    Skills of a high order in interpersonal understanding, teamwork and communication. 3,5,6,7,8
    A proficiency in the appropriate use of contemporary technologies. 3,5,6,7,8
    A commitment to continuous learning and the capacity to maintain intellectual curiosity throughout life. 1,2,3,5,6
    A commitment to the highest standards of professional endeavour and the ability to take a leadership role in the community. 1,2,3,5,6
    An awareness of ethical, social and cultural issues within a global context and their importance in the exercise of professional skills and responsibilities. 1,2,3,4
  • Learning Resources
    Required Resources
    Semester 1
    Text Books

    Income Tax Law Study Guide 2015 (CCH)
    Australian Master Tax Guide 2015 (CCH)
    Core Tax Legislation 2015 (CCH)

    The Income Tax Law Study Guide 2015 refers to further required reading from the Australian Master Tax Guide 2015.   A Case Materials Booklet will also be made available that contains the essential tax cases that must be read.

    Semester 2
    Text Books
    LexisNexis Australian Tax 2015
    Lexis Nexis Concise Tax Legislation 2015
    Lexis Nexis Quick Reference Cards I and II 2015
    Recommended Resources
    Australian Tax Handbook 2015 (Thomson Reuters)
    Australian Taxation Law 2015, Woellner, Barkoczy, Murphy, Evans & Pinto, 25th ed (CCH)

    Case Books
    Australian Taxation Law Cases 2015, Krever (Thomson Reuters)
    Australian Tax Casebook, Barkoczy 2015 (CCH)

    Useful Internet Websites – Legislation and case law. – Commonwealth legislation. – Australian Taxation Office (eg ATO publications and brochures, Public Taxation Rulings and Determinations, ATO case decisions and administrative guidelines, Taxpayer Alerts, etc). – 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). – Commonwealth Department of Treasury information on taxation. – Australia’s future tax system. – Inspector General of Taxation. – The Tax Institute (Professional association of tax practitioners, ).
    Online Learning
    The PowerPoint slides used in lectures and other material for the course, such as Tutorial questions, will be made available on MyUni throughout the semester.
  • Learning & Teaching Activities
    Learning & Teaching Modes

    The lectures will set out the approach to understanding the Income Tax Law and applying the different topics of the tax law to problems.  Although attendance at lectures is not compulsory, it is highly recommended that students attend so that students get that understanding and familiarity with that approach to the topics.

    Before a lecture, students are expected to have at least read the Study Guide topic summary or outline and PowerPoint slides for the topic being covered.  The Study Guide set out further reading prescribed from the Australian Master Tax Guide.  After a lecture, students will need to do further reading of the sections of income tax legislation covered, and also the further reading prescribed from the Australian Master Tax Guide to confirm and expand their understanding of a topic.

    Tutorials are a very important component of the way the course is taught.  The Tutorial 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 tutorials will usually comprise practical problem type questions in which the income tax law or “theory” from lectures is applied to arrive at a solution supported by appropriate reasoning.  This process of applying the income tax law to arrive at a reasoned solution is critical to doing well in the assignment, the exam and the course.


    The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

    The information below is provided as a guide to assist students in engaging appropriately with the course requirements.

    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 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.

    Learning Activities Summary

    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
    Specific Course Requirements
  • Assessment

    The University's policy on Assessment for Coursework Programs is based on the following four principles:

    1. Assessment must encourage and reinforce learning.
    2. Assessment must enable robust and fair judgements about student performance.
    3. Assessment practices must be fair and equitable to students and give them the opportunity to demonstrate what they have learned.
    4. Assessment must maintain academic standards.

    Assessment Summary

    The assessment components are:

    Tutorial Attendance – Quantitative: 10 out of 11 tutorials  5%  Not redeemable.

    Learning objectives and outcomes being assessed: 4, 5, 6 &7.

    Tutorial Participation – Qualitative assessment  5%  Not redeemable.

    Learning objectives and outcomes being assessed: 4, 5, 6, &7.

    Online Test – Qualitative assessment  15%  Not redeemable.

    Due date: Friday week 6.
    Learning objectives and outcomes being assessed: 4, 5, 6 & 8.

    Assignment – Optional essay qualitative assessment  25%  Not redeemable.

    Due Date: To be advised

    Learning objectives and outcomes being assessed: 4, 5, 6 & 8.

    Final Exam - If optional assignment is submitted  50%.  If no assignment is submitted  75%

    The exam will be 3hours and open book.

    Learning objectives and outcomes being assessed: 4, 5, 6 & 8.

    Assessment Related Requirements
    1. To gain a pass in the course, a mark of at least 50% overall is required. There is no requirement that a particular part of the assessment must be passed.
    2. Examples of previous assessment (a sample exam) will be made available on the MyUni site.
    3. Assessment marks prior to the final exam will be displayed on the course website. Students are encouraged to check their marks and notify the Lecturer-in-Charge of any discrepancies.
    4. 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.
    5. Students in this course may take into the examination an English or English-Foreign dictionary (paper only). The use of a calculator in the examination is permitted in this course.
    Assessment Detail

    Tutorial Attendance

    To gain a mark of 5% for Tutorial Attendance, students must attend a minimum of 10 tutorials out of a total of 11 tutorials that will be held.

    It is a student’s responsibility to ensure that their attendance at a tutorial is recorded by their tutor.  This can be done by producing a student ID card and having the attendance noted on a class roll.  However, a student's attendance will only be recorded if the student is present during the entire duration of a tutorial.

    If a student does not attend at least 10 tutorials they will receive a NIL mark for this assessment component, unless the non-attendance is due to the student’s illness or exceptional personal circumstances.  Such students must provide their tutor with a completed "Supporting Statement / Certification Form" that is part of the Replacement/Additional Assessment application available at:

    Students relying on medical reasons must visit their medical practitioner, with that approved University form, and have the medical practitioner complete it. A normal doctor's certificate will not be accepted.

    Assignment Guidelines including Referencing Details

    The Communication Skills Guide will assist you to write and structure your assignments.  A copy of the guide can also be downloaded from:

    This publication also provides guidelines on a range of other important communication skills including writing essays.  In preparing any written piece of assessment it is important to draw on the relevant ‘literature’ to support critical analysis.  Also essential is to reference the literature used.  Correct referencing is important because it identifies the source of the ideas and arguments that you present, and sometimes the source of the actual words you use, and helps to avoid the problem of plagiarism.  The Harvard system is widely used in the Business School.  Guidelines for the use of this style of referencing can be found in the Communication Skills Guide.

    Further assistance with referencing is available from the Faculty’s Learning Centre Support.  The contact details are provided on page 4 of the Communication Skills Guide.

    Assignment Submission
    1 Students must retain a copy of all assignments submitted.
    2 Students must attach an ‘Assignment Cover Sheet’, which is signed and dated before submission. Lecturers may withhold students’ results until such time as the student has signed the Assignment Cover Sheet.
    3 Lecturers can refuse to accept assignments, which do not have a signed acknowledgement of the University’s policy on plagiarism.
    4 For this course, students are required to hand in assignments via ‘Turn it in’ which is a computer programme that detects plagiarised work.
    5 Students must not submit work for an assignment that has previously been submitted for this course or any other course without prior approval from the Lecturer-in-Charge.

    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.

    An assignment extension request based on illness or on exceptional personal circumstances must include the "Supporting Statement / Certification Form" that is part of the Replacement/Additional Assessment application available at:

    Students applying for an extension based on medical reasons must visit their medical practitioner, with that approved University form, and have the medical practitioner complete it.   A normal doctor's certificate will not be accepted.

    A late assignment (without prior arrangement) will be penalised by a 5% mark reduction for each day or part thereof that it is late.

    Return of Assignments

    Lecturers aim to mark and return assignments to students within two (2) weeks of the due date with written feedback.

    The exam is “open book” but you must not bring into the exam room any book belonging to the University 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.  Your own notes can be typed and printed or in hand writing.  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.

    University 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 University’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.

    Course Grading

    Grades for your performance in this course will be awarded in accordance with the following scheme:

    M10 (Coursework Mark Scheme)
    Grade Mark Description
    FNS   Fail No Submission
    F 1-49 Fail
    P 50-64 Pass
    C 65-74 Credit
    D 75-84 Distinction
    HD 85-100 High Distinction
    CN   Continuing
    NFE   No Formal Examination
    RP   Result Pending

    Further details of the grades/results can be obtained from Examinations.

    Grade Descriptors are available which provide a general guide to the standard of work that is expected at each grade level. More information at Assessment for Coursework Programs.

    Final results for this course will be made available through Access Adelaide.

  • Student Feedback

    The University places a high priority on approaches to learning and teaching that enhance the student experience. Feedback is sought from students in a variety of ways including on-going engagement with staff, the use of online discussion boards and the use of Student Experience of Learning and Teaching (SELT) surveys as well as GOS surveys and Program reviews.

    SELTs are an important source of information to inform individual teaching practice, decisions about teaching duties, and course and program curriculum design. They enable the University to assess how effectively its learning environments and teaching practices facilitate student engagement and learning outcomes. Under the current SELT Policy ( course SELTs are mandated and must be conducted at the conclusion of each term/semester/trimester for every course offering. Feedback on issues raised through course SELT surveys is made available to enrolled students through various resources (e.g. MyUni). In addition aggregated course SELT data is available.

  • Student Support

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

    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

  • Policies & Guidelines
  • Fraud Awareness

    Students are reminded that in order to maintain the academic integrity of all programs and courses, the university has a zero-tolerance approach to students offering money or significant value goods or services to any staff member who is involved in their teaching or assessment. Students offering lecturers or tutors or professional staff anything more than a small token of appreciation is totally unacceptable, in any circumstances. Staff members are obliged to report all such incidents to their supervisor/manager, who will refer them for action under the university's student’s disciplinary procedures.

The University of Adelaide is committed to regular reviews of the courses and programs it offers to students. The University of Adelaide therefore reserves the right to discontinue or vary programs and courses without notice. Please read the important information contained in the disclaimer.