COMMLAW 3500 - Income Tax Law III

North Terrace Campus - Semester 1 - 2017

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 3 hours per week
    Available for Study Abroad and Exchange Y
    Prerequisites COMMLAW 2500
    Incompatible LAW 3521
    Restrictions Not For LLB students
    Assessment Exam/assignments/tests/tutorial work as prescribed at first lecture
    Course Staff

    Course Coordinator: Mr Domenic Carbone

    Semester 1 Coordinator

    Name:  Domenic Carbone
    Location:  Room 4.16  Building: Law School
    Telephone:  8313 4759

    Semester 2 Coordinator

    Name:                    Sylvia Villios
    Location:                Room 4.15,     Building: Law School
    Telephone:             8313 7223

    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:

    • Provide students with an understanding of the Australian income tax system in a range of contexts.
    • Provide knowledge of fundamental concepts of Australian income tax law.
    • Enable students to develop experience in identifying tax issues and applying the income tax law to arrive at reasoned solutions to problems.

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

    1. Identify and apply fundamental concepts of Australian income tax law.
    2. Investigate and analyse current income tax information and issues.
    3. Apply critical thinking and problem solving skills to resolve income tax issues.
    4. Communicate effectively orally income tax information and solutions to income tax issues.
    5. 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)
    Deep discipline knowledge
    • informed and infused by cutting edge research, scaffolded throughout their program of studies
    • acquired from personal interaction with research active educators, from year 1
    • accredited or validated against national or international standards (for relevant programs)
    Critical thinking and problem solving
    • steeped in research methods and rigor
    • based on empirical evidence and the scientific approach to knowledge development
    • demonstrated through appropriate and relevant assessment
    Teamwork and communication skills
    • developed from, with, and via the SGDE
    • honed through assessment and practice throughout the program of studies
    • encouraged and valued in all aspects of learning
    Career and leadership readiness
    • technology savvy
    • professional and, where relevant, fully accredited
    • forward thinking and well informed
    • tested and validated by work based experiences
    Self-awareness and emotional intelligence
    • a capacity for self-reflection and a willingness to engage in self-appraisal
    • open to objective and constructive feedback from supervisors and peers
    • able to negotiate difficult social situations, defuse conflict and engage positively in purposeful debate
  • Learning Resources
    Required Resources
    Semester 1
    Text Books

    Income Tax Law Study Guide 2017
    Core Tax Legislation 2017 (Oxford University Press)

    Readings for semester 1
    The Income Tax Law Study Guide 2017 refers to further required reading from the Australian Master Tax Guide 2017. This is available free online through the Law Library’s Quick Links to CCH Online (via IntelliConnect)  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 2017
    Lexis Nexis Concise Tax Legislation 2017
    Lexis Nexis Quick Reference Cards I and II 2017
    Recommended Resources
    Australian Master Tax Guide 2017 (Oxford University Press)
    Australian Tax Handbook 2017 (Thomson Reuters)
    Australian Taxation Law 2017, Woellner, et al, (Oxford University Press)

    Case Books
    Australian Taxation Law Cases 2017, Krever (Thomson Reuters)
    Australian Tax Casebook 2017, Barkoczy (Oxford University Press)

    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 lecture recordings, 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 consider and discuss 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 exam and the course.


    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
  • 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:

    Assessment Item % of Final Mark Due Date Learning Outcomes Assessed
    Tutorial Attendance – Quantitative: 10 out of 11 tutorials 5%
    Not redeemable
     1, 2, 3 & 4
    Tutorial Participation – Qualitative assessment 5%
    Not redeemable
     1, 2, 3 & 4
    Online Test 1 – Qualitative assessment 15%
    Not redeemable
    Friday week 6 at 4 pm  1, 2, 3 & 5
    Online Test 2 – Qualitative assessment 15%
    Not redeemable
    Monday week 12 at 9 am 1, 2, 3 & 5
    Final Exam
    The exam will be 3 hours plus 10 minutes reading time and "open book"
    60%  1, 2, 3 & 5
    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 (eg 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:;field=data;id=7446;m=view

    that is available at Examinations Forms website page

    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.

    Online Tests
    The two Online Tests form 15% each of the total assessment in the course and are compulsory.  The mark for the tests will not be redeemable by other assessment in the course.  Each Online Test comprises 15 multiple choice questions and students must answer all 15 questions.  The Online Tests must be completed in no more than 45 minutes from starting to answer the questions and in a single sitting.

    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.

    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.
  • 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.

    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
  • Policies & Guidelines

    This section contains links to relevant assessment-related policies and guidelines - all university policies.

    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.
  • 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.