LAW 2453

Australian Taxation Law

Outline of Course
 Outline of Course
Course outline
Refer to course outline
Basis of lectures/presentations (may not read every overhead in
lectures)
Discussion of key principles and application in practice
Ask questions
Make it interactive
Assessment for course
Tutorial participation and attendance 20% (there will be more
information uploaded on MyRmit/Blackboard relating to tutorial
participation)
Tutorials
Students are expected to have reviewed the tutorial questions
beforehand and be prepared to lead the discussions
MCQ test date to be advised by course coordinator 30%
Final exam 50% (open book)
Must achieve 50% or better overall to pass.
 Model answers
There are no model answers to Taxation Law Questions You
need to identify the main legal issues and any relevant
legislation and case law and then apply this material to the
fact and then conclude. Law is not like mathematics where
there is usually a clear correct answer.

The key issues relevant to the question will be discussed BUT

it is up to you to prepare an answer

APPROACH
Understand what the question is about (HOW TO DO THIS?)
Understand the taxation principles
Do not merely repeat them but understand how to apply them
(ANALYSE)
What happened in the question (the FACTS)
What is your answer (CONCLUSION)
 Why did students fail or not do as
well as they expected?
Did not attend tutorials or lectures (cant be bothered)
major reason students fail It is very depressing (and
expensive) if you have to repeat a Course.
Did not do practice questions
Failure to regularly do tutorial questions can have a
significant impact on your final mark
Did not ask questions (DO NOT BE SHY, IT IS YOUR
FUTURE!!
HOW DO YOU AVOID THIS?
DO THE TUTORIAL QUESTIONS EACH WEEK. THEN
ATTEND TUTORIALS AND PARTICIPATE
Fail the exam
You must get 50% overall to pass and have
completed all assessments for the course.
 How to you succeed in this
course
Study the materials before lectures and
tutorials
Ask questions
Hand in any compulsory written material
Prepare Tutorial Questions before the tutorial
so you can find out the mistakes you made
and what material you need to study in more
detail.
 Feedback
During the semester you will have to hand
in some written answers to you tutors(as
part of the Tutorial Participation Process).
The tutors will provide you with feedback.
Lecturers and Tutors will usually be
available at the conclusion of the Class to
answers questions you have(both
administrative and technical) and provide
feedback.
 Conduct of lectures
Lectures are based on the text book and overhead materials
Not all overheads are covered
If a lecture does not take place because of a public holiday
students will need to read the material for that week themselves.
An alternative date will be organised even though it may not suit
all students
Principles are discussed and how they apply in real life based on
situations you will come across in your work life.
Questions are asked during class and students are expected to
answer
TAXATION LAW IS NOT A SUBJECT YOU LEARN IN
ISOLATION TO OTHER SUBJECTS YOU HAVE OR WILL
STUDY
YOU ALSO NEED TO UNDERSTAND HOW TAX LAW
RELATES TO OTHER ASPECTS OF YOUR WORKING LIFE
 Frequently Asked Questions
Do I have to come to lectures?
If you wish to pass the course
If not then dont bother
Are the lectures recorded?
Usually, but there is no guarantee that RMIT system works
100%. Furthermore, only a small number of rooms are wired up
to record lectures. If the lecture is conducted in a room the does
not have facilities for recording the lecture, then it may be wise
to bring your own own recording devices (eg your smart phone).
Code of conduct in lectures and tutorials
No body talks!!! Do not waste your time on Youtube or Facebook
etc. Dont upset other students with noise (or your teacher!!)
One person asks a question at a time
Lecturers/tutors are happy for you to talk if for benefit of whole
class or asking questions relevant to topic, otherwise do it
outside of the class
 Frequently asked questions
Are there model answers to questions?
No (See slide 3 above). However there is a question and answer
book available free in the CCH Data base in the Library(the
lecturers and tutors will show you how to access this Database).
Employers dont give you the answer they expect you to do
something first
Do I need to buy the text book?
Advisable but you should still come to lectures and tutorials
and ask questions. Note the exam is open book and the
textbook can be taken into the exam and is a good source of
reference material which can provide more detail than the
lecture powerpoints. It is available in the bookshop on level 2 of
building 80. Most of the tutorial questions will be taken from the
textbook.
Can I use an old edition?
Yes but no older than 2016 edition. The tax law changes quickly
and some areas will be out of date (eg Tax offsets)
 Frequently Asked Questions
Where can I get additional assistance?
Ask your tutor or lecturer first (they asses you and mark your exam)
Ask at student centre (SLAMS)
My English is not very good, what can I do?
Come and see me or your tutor Seek assistance from RMIT student
services
Ask questions
Read the material
Practice
Talk to your lecturer/ tutor after class
Should I attend a course run in my native language?
Maybe, but the lectures/tutorials, tests and the exam are all in
English. You might understand the concepts in your native
language BUT you still have to write and explain them in ENGLISH
Therefore you need to PRACTICE ENGLISH (not your native
language) If you attend lectures and tutorials you have the
opportunity to practice English. The better your English the better
your chances of obtaining employment after you graduate!!
 How to approach answering
examination and test questions
on taxation law (discussed and
applied in tutorials)
Look at what the examiner wants you to do
Read the question
Look for key words or sections of the Income Tax Assessment Act
mentioned in the question.
This will assist you in determining what principles of taxation law the
question is about
Draw diagrams if that assist you in understanding the facts of the question
Refer to the relevant section of your notes or case studies to draw on the
key principles
Always answer what the examiner requires
If advise is required give advise. Say My advice is..
If you need to make a conclusion then say In my conclusion/opinion the
is or has breached .
ALWAYS REFER BACK TO THE FACTS OF THE QUESTION
Case law covered in the course are examples of the key taxation law
principles
How do I ensure that I pass with
the grade I think I deserve?
Attend lectures and tutorials
Listen and ask questions
Attempt tutorial questions and participate in
discussion.
Study and prepare a summary set of notes.
Remember it is an open book exam.

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 What should I do?
Read materials before lecture and tutorials
Understand or ask questions
Understand how to approach answering
questions only through practice
Answer questions based on understanding of
principles and application to facts in question.
PRACTICE AND DO IT UNDER TEST AND
EXAM CONDITIONS

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 EXAMS
WHAT IS THE EXAM BASED ON
It is based on all the materials covered in the course , including
points made in the lecture, tutorials and the written materials

SUMMARIES help you to understand the

key issues. Remember the exam is open
book and summaries can be very useful in
an open book exam. You do not have time
to read the whole textbook during the
exam!!

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 Time management
HOW DO YOU MANAGE TIME?
ONLY BY PRACTISING
IT IS UP TO YOU TO PRACTICE the Tutorial Questions
REMEMBER IN THE EXAM AND TEST YOU WORK TO A
TIME CONSTRAINT SO LEARN NOW HOW TO WRITE TO
TIME.
YOU ARE NOT EXPECTED TO PROVIDE THE PERFECT
ANSWER UNDER EXAM OR TEST CONDITIONS

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 Access Tax Databases
Legal Data Base on ATO Site (Lecturer will
show you)
Austlii database(Lecturer will show you)
The CCH Database free access in library get
access to Master Tax Guide, Case Summary
book by S Barkoczy and Australian Taxation
Study Manual a question and answer book
(lecturer will show you)

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