CQUniversity Unit Profile

In Progress

Please note that this Unit Profile is still in progress. The content below is subject to change.
LAWS19034 Taxation Law and Practice B
Taxation Law and Practice B
Save or Print as PDF
All details in this unit profile for LAWS19034 have been officially approved by CQUniversity and represent a learning partnership between the University and you (our student).
The information will not be changed unless absolutely necessary and any change will be clearly indicated by an approved correction included in the profile.
General Information

Overview

This unit is an advanced elective in taxation which builds on previous studies in taxation law and practice. Topics covered in this unit include advanced company tax, including Division 7A and dividend imputation; superannuation; advanced capital gains tax; international taxation; tax planning; tax agent registration and ethical issues including consideration of the Professional Code of Conduct and the Tax Agent Services Act 2009; anti-avoidance; contemporary taxation problems.

Details

Career Level: Undergraduate
Unit Level: Level 3
Credit Points: 6
Student Contribution Band: 10
Fraction of Full-Time Student Load: 0.125

Pre-requisites or Co-requisites

Prerequisite: LAWS 19033

Important note: Students enrolled in a subsequent unit who failed their pre-requisite unit, should drop the subsequent unit before the census date or within 10 working days of Fail grade notification. Students who do not drop the unit in this timeframe cannot later drop the unit without academic and financial liability. See details in the Assessment Policy and Procedure (Higher Education Coursework).

Offerings For Term 2 - 2026

Brisbane
Melbourne
Online
Sydney

Attendance Requirements

All on-campus students are expected to attend scheduled classes - in some units, these classes are identified as a mandatory (pass/fail) component and attendance is compulsory. International students, on a student visa, must maintain a full time study load and meet both attendance and academic progress requirements in each study period (satisfactory attendance for International students is defined as maintaining at least an 80% attendance record).

Website

This unit has a website, within the Moodle system, which is available two weeks before the start of term. It is important that you visit your Moodle site throughout the term. Please visit Moodle for more information.

Class and Assessment Overview

Information for Class and Assessment Overview has not been released yet.

This information will be available on Monday 18 May 2026
CQUniversity Policies

All University policies are available on the CQUniversity Policy site.

You may wish to view these policies:


This list is not an exhaustive list of all University policies. The full list of University policies are available on the CQUniversity Policy site.

Previous Student Feedback

Feedback, Recommendations and Responses

Every unit is reviewed for enhancement each year. At the most recent review, the following staff and student feedback items were identified and recommendations were made.

Feedback from The weekly workshops and the discussion with the students.

Feedback

This unit is virtually taught online. The number of students wanting face to face classes are so minimal that they are moved to the online class. The students who attend the online class are very motivated as they intend to seek registration as tax agents in the future. There is a constant pressure to keep up-to-date with changes in taxation law and this is achieved by the weekly email from the Tax Institute that I am a member of.

Recommendation

The unit is working well and achieves what it is intended to do. I make sure that the content meets the requirements of the Tax Practitioners Board.

Unit Learning Outcomes

Information for Unit Learning Outcomes has not been released yet.

This information will be available on Monday 18 May 2026
Alignment of Learning Outcomes, Assessment and Graduate Attributes

Information for Alignment of Learning Outcomes, Assessment and Graduate Attributes has not been released yet.

This information will be available on Monday 18 May 2026
Textbooks and Resources

Information for Textbooks and Resources has not been released yet.

This information will be available on Monday 22 June 2026
Academic Integrity Statement

Information for Academic Integrity Statement has not been released yet.

This unit profile has not yet been finalised.