Course co-ordinator: Domenic Carbone

Location:  Law School Ligertwood Building

Telephone: 8313 4759 (work)

Email:  domenic.carbone@adelaide.edu.au

Course Website:  www.myuni.adelaide.edu.au

On successful completion of this course, students will be able 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. Demonstrate knowledge 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. Demonstrate knowledge of some of the more topical taxation issues affecting businesses in Australia in today's economy.

Access to 2022 Income Tax Legislation and to a copy of either the Australian Master Tax Guide 2022, Wolters Kluwer (CCH) or the Australian Tax Handbook 2022, Thomson Reuters.

The Australian Master Tax Guide 2022 is available free online through IntelliConnect (CCH Online) via the Library’s Law Databases.

Foundations of Taxation Law 2022 by Barkoczy, Oxford University Press.

Australian Taxation Law 2022 by Woellner, et al, Oxford University Press.

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.

The MyUni course page for this course can be accessed at http://www.adelaide.edu.au/myuni/

Students can use MyUni to access copies of the recordings of lectures, PowerPoint slides used in lectures, assessment tasks and other course materials.   Students are expected to check MyUni regularly throughout the course.

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.

The topics to be covered include:

	Topic
1	Introduction to Business Taxes
2	Taxation of Business Income
3	"Capital Gains Tax" Special Issues
4	Tax Entity Issues
5	International Tax Issues
6	Goods & Services Tax
7	Tax Avoidance
8	Tax Planning & Buying & Selling a Business
9	Remuneration Taxes, including Fringe Benefits Tax & Superannuation
10	Penalties & Offences
11	Tax Agent Responsibilities
12	State Business Taxes

Assessment Task	Task Type	Due	Weighting	Length	Redeemable	Learning Outcome
Tutorial Participation	Individual	Ongoing	10%	2 pages	No	1, 2, 3 & 4
Online Test 1	Individual	Monday Week 6	10%	45 mins	No	1, 2 & 3
Online Test 2	Individual	Monday Week 11	10%	45 mins	No	1, 2 & 3
Final Exam	Individual	Exam period	70%	180 mins	No	1, 2, 3 & 5

Tutorial Participation
The Tutorial Participation assessment will consist of assessing a student’s preparation for tutorials.  Before the beginning of each tutorial, students will be required to submit via MyUni a minimum of 2 pages in single spaced A4 pages to show a student’s attempt at tutorial preparation.  Further information will be provided about how to submit Tutorial preparation via MyUni.  Students can nominate one of their
Tutorial submissions before week 5 for feedback on the submission.

Online Tests
Each of the Online Tests consists of 15 multiple choice questions and students must answer all questions in 45 minutes, in a single sitting.  Further details will be provided to students about the topics which the online tests will cover, as well as instructions as to how to login online to complete the tests.

Exam

It is each student's responsibility to read the examination timetable.  Misreading the timetable is not accepted as grounds for granting a replacement/additional exam.  University staff are not permitted to provide examination times to students over the telephone or in response to personal enquiries.

All assessments will be submitted and monitored through textor code comparative software (e.g. Turnitin) where possible.

Finality of Assessment Grades

Students are advised that Course Coordinators will not enter into negotiations of any kind with any student regarding changes to their grades. It is irrelevant, in any given circumstance, that only a minimal number of additional marks are required to inflate a student’s grade for any individual assessment item or course as a whole. Pursuant to the University’s Assessment for Coursework Programs Policyand the Adelaide Law School Assessment Policies and Procedures, grades may only be varied through the appropriate channels for academic review (such as an official re-mark).

Moderation

In accordance with the University’s Assessment for Coursework Programs Policy, course coordinators ‘ensure that appropriate marking guidelines and cross-marking moderation processes across markers are in place’ in each course. Procedures adopted by Adelaide Law School to ensure consistency of marking in courses with multiple markers include:

• assurance of the qualifications of markers, and their knowledge of the content covered in each course;
• detailed marking guidelines and assessment rubrics to assist in the marking of items of assessment;
• sharing of example marked assessments at various grade bands across markers;
• reviewing of selected marked assessments from each marker by the course coordinator;
• comparison of the marks and their distribution across markers;
• automatic double-marking of all interim assessment receiving a fail grade, and of final assessments where a student’s overall result is a fail grade;
• the availability of re-marking of assessments in accordance with Adelaide Law School’s Assessment Policies and Procedures.

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 Access Adelaide at the end of each semester.

The course is constantly being updated and revised to reflect the evolution of the law, to respond to student feedback, and to engage with the latest teaching practices. Student feedback is collected each time the course is run, including through SELT reports. Previous SELT reports, and staff feedback on them, are posted on the course MyUni site for students to view and consider.

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.

Lex Salus Program

Lex Salus (law and wellbeing) is an initiative of the Adelaide Law School aimed at destigmatising mental health issues; promoting physical, mental and emotional wellness; building a strong community of staff and students; and celebrating diversity within the school. It also seeks to promote wellness within the legal profession, through the involvement of the Chief Justice of the Supreme Court of South Australia, the Honourable Chris Kourakis, as the official Patron of the program.

Students can participate in the Lex Salus program by attending barbecue lunches, pancake breakfasts, knitting and crochet circles, seminars, guest speakers, conferences and other activities. Our Facebook page, website and regular all-student emails promote upcoming events, and have tips and information on wellness.

Our Lex Salus YouTube channel also includes videos on topics like managing stress, and interviews with LGBTQ lawyers and their supporters which celebrate diversity and individuality. Students who commit to 10 hours of volunteering with Lex Salus in one year can have their service recognised on their academic transcript and through a thank you morning tea with the Chief Justice and law school staff.

Student Life Counselling Support

The University’s Student Life Counselling Support service provides free and confidential service to all enrolled students. We encourage you to contact the Student Life Counselling Support service on 8313 5663 to make an appointment to deal with any issues that may be affecting your study and life.

Academic Integrity

All students must be familiar with the University’s Academic Integrity Policy. Academic Misconduct is a serious matter and is treated as such by the Law School and the University. Academic Misconduct (which goes beyond plagiarism) can be a ground for a refusal by the Supreme Court of South Australia to admit a person to practice as a legal practitioner in South Australia. Academic Integrity 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.