Cradle Coast, Launceston, Hobart
This unit is a compulsory unit in the Accounting Major and is designed to assist you in gaining an understanding of the theoretical concepts that underpin taxation law in Australia. This knowledge is used to develop your skills in the interpretation of taxation legislation, case law and rulings, and their application to different business entities and individuals. You will be required to calculate components of taxable income and different types of tax liability.
|College/School||College of Business & Economics
Tasmanian School of Business and Economics
|Discipline||Accounting and Corporate Governance|
|Coordinator||Doctor John Minas|
|Available as student elective?||Yes|
|Location||Study period||Attendance options||Available to|
|Cradle Coast||Accelerated Study Period 3||On-Campus||International||Domestic|
|Cradle Coast||Semester 1||On-Campus||International||Domestic|
|Launceston||Accelerated Study Period 3||On-Campus||Off-Campus||International International||Domestic Domestic|
|Hobart||Semester 1||On-Campus||Off-Campus||International International||Domestic Domestic|
- International students
- Domestic students
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Units are offered in attending mode unless otherwise indicated (that is attendance is required at the campus identified). A unit identified as offered by distance, that is there is no requirement for attendance, is identified with a nominal enrolment campus. A unit offered to both attending students and by distance from the same campus is identified as having both modes of study.
|Study Period||Start date||Census date||WW date||End date|
|Accelerated Study Period 3||12/9/2022||5/10/2022||27/10/2022||11/12/2022|
* The Final WW Date is the final date from which you can withdraw from the unit without academic penalty, however you will still incur a financial liability (see withdrawal dates explained for more information).
Unit census dates currently displaying for 2022 are indicative and subject to change. Finalised census dates for 2022 will be available from the 1st October 2021.
- Locate and interpret and explain relevant legislation, cases, rulings and principles of taxation law in Australia
- Communicate and critique the relevant taxation rules, demonstrating knowledge of the connection between case law and legislation.
- Apply tax rules to a problem scenario with a given set of facts to reach a conclusion.
- Perform calculations including income tax, CGT, and FBT liability.
|Field of Education||Commencing Student Contribution 1||Grandfathered Student Contribution 1||Approved Pathway Course Student Contribution 2||Domestic Full Fee|
1 Please refer here more information on student contribution amounts.
2 Information on eligibility and Approved Pathway courses can be found here
If you have any questions in relation to the fees, please contact UConnect or more information is available on StudyAssist.
Please note: international students should refer to this page to get an indicative course cost.
1 x 2 hour lecture, 1 x 1 hour tutorial per week.
|Assessment||Test (15%)|Exam (60%)|Assignment (25%)|
|Timetable||View the lecture timetable | View the full unit timetable|
You will need the following texts:
Sadiq, K, Black, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W& Ting, A 2020, Principles of Taxation Law, 13th edn, Thomson Reuters, Sydney, NSW. and
Pinto, D, Kendall, K & Sadiq, K 2020, Fundamental Tax Legislation, 28th edn, Thomson Reuters, Sydney, NSW.
If you choose to use an older version of the text you must take responsibility if you get something incorrect due to the text being out of date.
In addition to the texts recommended above, you are also expected to be familiar with the key academic journals in the discipline from which useful insights may be derived. In particular, you are encouraged to review regularly the relevant papers that are published in:
Australian Tax Forum
eJournal of Tax Research
Journal of the Australiasian Tax Teachers Association
The following websites can provide useful resources for tutorial preparation and the assignment:
Australian Taxation Office (ATO): https://www.ato.gov.au/https://www.ato.gov.au/
ATO Legal Database: https://www.ato.gov.au/Law/#Lawhttps://www.ato.gov.au/Law/#Law
Australian Legal Information Institute (austlii): http://www.austlii.edu.au/http://www.austlii.edu.au/
The Taxation Institute: https://www.taxinstitute.com.au/https://www.taxinstitute.com.au/
Tax and Super Australia Inc: https://www.taxandsuperaustralia.com.au/https://www.taxandsuperaustralia.com.au/
The University library has many resources including access to a detailed tax database - Checkpoint.
This database has complete legislation, cases and rulings as well as search functions and great links to keep you up-to-date with current issues in tax. To access the database go to the library website then to databases and search under “C” for Checkpoint in the alphabetic listing. Guides to using the database can be found at http://taxtraining.thomsonreuters.com.au/products/checkpoint/
|Links||Booktopia textbook finder|
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